W.P(C) 12625/2021 1

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*IN THE HIGH COURT OF DELHI AT NEW DELHI

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Judgment delivered on: 11.11.2021

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W.P.(C) 12625/2021 & CM APPL. 39739-40/2021

JOLLY ICE AND COLD STORAGE

..... Petitioner

versus

NORTH DELHI MUNICIPAL CORPORATION

..... Respondent

HON’BLE MR. JUSTICE SANJEEV SACHDEVA

Advocates who appeared in this case:

For the Petitioner:

Mr. Anil Kher, Senior Advocate with Mr. Sandeep

Thukral and Mr. Kunal Kher, Advocates.

For the Respondent:

Ms. Mini Pushkarna, Standing Counsel, North DMC

with Ms. Khushboo Nahar and Ms. Latika Malhotra,

Advocates.

CORAM:-

JUDGMENT

1.

The hearing was conducted through video conferencing.

SANJEEV SACHDEVA, J. (ORAL)

2.

Petitioner impugns suo motto assessment order dated 14.10.2021

whereby the annual rateable value of the property has been assessed and

petitioner has been required to deposit/pay the enhanced property tax along

with interest and penalty.

3.

Learned senior counsel appearing for the petitioner submits that the

alleged show cause notice dated 18.08.2021 was for a period, beyond the

permissible period in terms of the law laid down by this Court.

4.

He however, without prejudice submits that the show cause notice

2021:DHC:3555

W.P(C) 12625/2021 2

did not even mention the date of hearing as to when a representative of the

petitioner was to appear and defend the proceedings. He further submits

that the show cause notice also did not indicate as to what was the

discrepancy in the property tax returns which were earlier filed. He submits

that up to date property tax returns have been filed and tax accordingly

paid.

5.

Issue notice. Notice is accepted by learned counsel appearing for the

respondent. Learned counsel appearing for the respondent under

instructions submits that in view of the various discrepancies pointed out

the department has decided to issue a fresh show cause notice to the

petitioner and thereafter pass a speaking assessment order after giving an

opportunity of hearing to the petitioner.

6.

In view of the above, the petition is allowed.

7.

The suo motto assessment order dated 14.10.2021 is accordingly set

aside.

8.

This would however, be without prejudice to the right of the

respondent Corporation to issue a fresh show cause notice and initiate

proceedings in accordance with law. All rights and contentions of parties

are reserved.

9.

Copy of the Order be uploaded on the High Court website and be

also forwarded to learned counsels through email.

SANJEEV SACHDEVA, J.

NOVEMBER 11, 2021/rk

2021:DHC:3555