$~47 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 2460/2026, CM APPL. 11982/2026, CM APPL. 11983/2026, CM APPL. 11984/2026 & CM APPL. 11985/2026 VIDYA BHAWAN GIRLS SENIOR SECONDARY SCHOOL THROUGH ITS MANAGER, ANKIT SRIVASTAVA & ANR. .....Petitioners Through: Mr. Debal Banerjee, Sr. Advocate with Ms. Payal Singh, Ms. Shipra Bhardwaj, Ms. Sowmya China and Mr. Ravi, Advocates.

versus MUNICIPAL CORPORATION OF DELHI THROUGH ITS COMMISSIONER & ANR. .....Respondents Through: Mr. Tushar Sannu and Ms. Pulak Gupta Joshi, Advocates for MCD with Mr. Pawan Kumar, Assistant Section Officer, MCD.

Mr. Pramod Kumar, Advocate for R-

3.

CORAM:

HON'BLE MR. JUSTICE AMIT BANSAL

O R D E R

% 20.02.2026 CM APPL. 11984/2026 (exemption) CM APPL. 11985/2026 (exemption)

1. Allowed, subject to all just exceptions.

2. The present writ petition has been filed seeking the following reliefs:-

3. The case set up by the petitioner is that the petitioner school is a government aided school of the Directorate of Education, Delhi and the school is imparting education to around 1300 underprivileged and poor girl

children free of costs since its inception in the year 1942.

4. In the year 2012, the school was taken over by respondent no.3. The management of the school was restored to the petitioner 11 years later, in terms of the order passed by this Court on 4^th December, 2023 in W.P.(C)

9567/2023.

5. The grievance of the petitioner is with regard to the Demand Notice dated 10^th February, 2026, wherein, property tax bill has been raised by the respondent/MCD for a sum of Rs.1,54,64,767/- for the period 2004-2005 to 2025-2026. In the alternative, the petitioner has been asked to pay a sum of Rs.29,68,089/- in terms of the Amnesty Scheme (SUNIYO), which is available till 23^rd February, 2026.

6. Mr. Banerjee, senior counsel appearing on behalf of the petitioner, submits that the petitioner is entitled to exemption from property tax in terms of Section 115(1)(iv) of the DMC Act, 1957 along with the Delhi Municipal Corporation (Property Taxes) Bye-laws, 2004, particularly, bye- law no. 6, which provide for exemption for the purposes of providing inter alia free of charge education to the poor, subject to the approval of the corporation.

7. It is submitted that the petitioner school provides education to the students totally free of cost. It is further submitted that no property tax was demanded by the respondent/MCD from 2004 to 2024 and the demand has been raised for the first time in the year 2024 for the entire period of 20 years.

8. Issue notice.

9. Notice is accepted by Mr. Tushar Sannu, counsel appearing on behalf of respondent/MCD.

10. Mr. Sannu questions the maintainability of the aforesaid writ petition as it is submitted that the statute provides for an alternate remedy by way of a statutory appeal. He further submits that in the event the Court is inclined to entertain the present writ petition, the petitioner must be directed to deposit the property tax. He places reliance on various orders of this Court.

11. I have perused the orders handed over by the counsel in Court, the details of which are as follows:-

i. Order dated 3^rd January, 2024 passed in W.P.(C) 38/2024;

ii. Order dated 31^st January, 2024 passed in W.P.(C) 38/2024;

iii. Order dated 7^th March, 2024 passed in W.P.(C) 3263/2024; and iv. Order dated 28^th March, 2024 passed in W.P.(C) 4598/2024.

12. At the outset, it may be noted that none of aforesaid orders are in the context of government aided schools or in the context of exemption from property tax under Section 115(1)(iv) of the DMC Act.

13. Accordingly, let counter affidavit be filed within four (4) weeks.

14. Rejoinder, if any, be filed within four (4) weeks thereafter.

15. Considering the submissions made before this Court, it is directed that, subject to the petitioner depositing a sum of Rs.10,00,000/- (Rs. Ten Lacs only) within four (4) weeks from today, there shall be stay of the impugned Demand Notice.

16. List on 14^th July, 2026.

AMIT BANSAL, J FEBRUARY 2