Nirmal Siksha Kendra vs New Delhi Municipal Council
2017 Latest Caselaw 1222 Del

$~37
*    IN THE HIGH COURT OF DELHI AT NEW DELHI
+     W.P.(C) 2072/2017 & C.M. Nos. 9084-85/2017
      NIRMAL SIKSHA KENDRA                       ..... Petitioner
                   Through: Mr. H.L. Tiku, Senior Advocate with
                   Ms. Yashmeet Kaur, Advocate.

                          versus

      NEW DELHI MUNICIPAL COUNCIL              ..... Respondent
                  Through: Mr. Arjun Mitra and Mr. Jaskaran Kaur,
                  Advocates.

      CORAM:
      HON'BLE MS. JUSTICE HIMA KOHLI

                          ORDER

% 06.03.2017

1. The petitioner/Society is aggrieved by the order dated 16.12.2016 passed by the assessing authority of the respondent/NDMC, turning down its request for exemption from paying property tax under Section 62 of the NDMC Act and further, deciding a demand notice dated 3.2.2017 under Section 72 of the Act by fixing the rateable value of the said premises.

2. Mr. Mitra, learned counsel for the respondent, who appears on an advance notice, raises a preliminary objection with regard to the maintainability of the present petition on the ground that the petitioner has an equally efficacious alternate remedy of filing an appeal under Section 115 of the Act. He further states that while filing the present petition it has been specifically averred in para 7 that as far as fixation of rateable value is concerned, the petitioner does not accept the same and reserves its right to

lay a challenge only upon disposal of the present petition which is not acceptable.

3. Mr. Tikku, learned Senior Advocate appearing for the petitioner/Society states that he may be permitted to withdraw the present petition while reserving the right of the petitioner to file a comprehensive petition to assail the impugned order.

4. The present petiton is disposed of along with pending applications while granting liberty to the petitioner as prayed for. As and when a fresh petition is filed by the petitioner/Society, the respondent/NDMC shall be entitled to take all the pleas, both, on facts and law, as may be available to it.

HIMA KOHLI, J MARCH 06, 2017 ap/rkb