Khadi And Village Industries ... vs New Delhi Municipal Council
2009 Latest Caselaw 3976 Del

*                 IN THE HIGH COURT OF DELHI AT NEW DELHI

+                          Writ Petition (Civil) No.11987/2009

%                             Date of Decision: 25.09.2009

Khadi and Village Industries Commission                .... Petitioner
                     Through Mr.G.K.Srivastava, Advocate

                                       Versus

New Delhi Municipal Council                      .... Respondent
                    Through Ms.Madhu TewatiaSangeeta Chandra,
                            Advocate
CORAM:
HON'BLE MR. JUSTICE ANIL KUMAR

1.     Whether reporters of Local papers may be                  YES
       allowed to see the judgment?
2.     To be referred to the reporter or not?                    NO
3.     Whether the judgment should be reported in                NO
       the Digest?


ANIL KUMAR, J. (ORAL)

*

The grievance of the petitioner is that it is a statutory body

created under the Khadi and Village Industries Commission Act, 1956.

The functions of the commission are defined under Section 15 of the

said Act. Learned counsel for the petitioner contends that the petitioner

is entitled for exemption from paying property tax under the NDMC Act,

1994, however, the exemption has been denied by a cryptic order that

the petitioner does not qualify for exemption from payment of property

tax by order dated 22nd July, 2009 without giving any reason.

Issue show cause notice to the respondent. Ms. Madhu Tewatia

accepts notice on behalf of the respondent and contends that the order

be set aside and the matter be remanded back to New Delhi Municipal

Council for fresh adjudication after giving reasonable opportunity to the

petitioner. The learned counsel also contended that the reason as to

why the petitioner is not entitled for exemption from property tax under

Section 62 of NDMC Act, 1994 shall be given.

In the circumstances the assessment order dated 22nd July, 2009

and the demand raised consequent thereto by letter dated 2nd February,

2009 are set aside and the matter is remanded to respondent council

for fresh adjudication with the reasons as to why the petitioner shall

not be entitled for exemption under Section 62 of NDMC Act, 1994 from

payment of property tax.

The respondents shall consider the objections and the documents

and material produced by the petitioner. The petitioner shall be entitled

to produce additional documents and material in support of his

contentions that the petitioner commission is exempted from payment

of property tax under Section 62. The petitioner shall be entitled to file

objections/additional objections with supporting documents within four

weeks. The petitioner shall appear before the Assessing Authority,

Director (Taxes) on 10th November, 2009 at 11.00 A.M.

With these directions the petition is disposed of. Parties are left to

bear their own costs.

Dasti.

September 25, 2009                                         ANIL KUMAR, J.
'Dev'