Municipal Corporation Of Delhi vs Senaro Construction India Ltd.
2003 Latest Caselaw 253 Del

ORDER

CWP 7164/2002:

1. The petitioner Corporation is aggrieved by the impugned order dated 25.4.2001. Learned Counsel for the petitioner contends that though in terms of the impugned order, the matter has been remanded back for re-determination of rateable value, the Appellate Authority has held that till completion certificate was granted, respondent No. 1 would be liable to pay nil tax as the property was not capable of being occupied. There is no doubt that in terms of Section 129 of the DMC Act, 1957, the right to levy of property tax arises from the date of completion or the date of occupation whichever occurs first. However, Section 346 also requires the completion certificate to be obtained and no person is entitled to occupy building till such completion certificate has been so obtained. In the present case the completion certificate was applied on 6.3.1998 and was granted on 22.3.1999, no reason has been set out either before the Appellate Authority or before this Court as to why there was delay in issuance of completion certificate. In case respondent No. 1 assessed was at fault or the building had unauthorised construction, which was required to be rectified a different situation would arise. However, in the present case there is no such averment or allegation. In my considered view the petitioner Corporation thus cannot take advantage of its own delay in issuance of completion certificate and respondent No. 1 did not occupy the building till the completion certificate was obtained.

2. It has also to be noticed that the petition has been filed on 7.11.2002 impugning the order of 25.4.2001 after more than one and a half years and there is culpable delay and laches on the part of the petitioner Corporation in impugning the said order. For all the aforesaid reasons, I see no reason to interfere under Article 226 of the Constitution of India.

Dismissed.