$~4 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 15^th April, 2026 + W.P.(C) 2963/2023, CM APPL. 11554/2023 & CM APPL.

23139/2024 BUNNINDER DEEP SINGH FALAK .....Petitioner Through: Mr. Aditya N. Prasad, Mr. Piyush Sharma and Mr. Pratyush Jain, Advocates versus NEW DELHI MUNICIPAL COUNCIL .....Respondent Through: Mr. Sriharsha Peechara, SC with Mr.

Soumit Ganguli and Mr. Akash Sharma, Advs. for NDMC CORAM:

HON'BLE MR. JUSTICE AMIT BANSAL AMIT BANSAL, J. (ORAL)

1. Since 14^th April, 2026 was declared a Court holiday, the matters listed on 14^th April, 2026 are being taken up today, i.e. 15^th April, 2026.

2. The present petition has been filed seeking setting aside of the judgment dated 20^th September, 2022 passed by the Additional District Judge-02, Patiala House Courts, New Delhi in HTA 78/2017, dismissing the appeal filed by the petitioner under Section 115 of the New Delhi Municipal Council Act, 1994 (hereinafter ‘NDMC Act’).

3. The aforesaid appeal was filed assailing the assessment order dated 6^th December, 2016. In terms of the said assessment order, the late mother of the petitioner had been directed to pay property tax to the tune of Rs. 14,58,285/- in respect of Fl