Delhi High Court
M/S Duggar Fiber Pvt Ltd vs Govt Of Nct Of Delhi & Anr. on 17 August, 2021
$~32
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 17th August, 2021
+ W.P.(C) 8549/2021
M/S DUGGAR FIBER PVT LTD ..... Petitioner
versus
GOVT OF NCT OF DELHI & ANR. ..... Respondents
Advocates who appeared in this case:
For the Petitioner : Mr. Satish Kumar Paanchal& Mr. Ghanshyam Mishra,
Advocates
For the Respondents: Mr. Nausshad Ahmed Khan, ASC with Mr. Zahid and Ms.
Manisha Chauhan, Advocates for GNCTD
Ms. Mini Pushkarana, Standing Counsel with Ms.
Khushboo Nahar and Ms. Latika Malhotra, Advocates for
North DMC
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J.
CM APPLN. 26444/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P. (C) 8549/2021
1. The hearing was conducted through video conferencing.
2. Petitioner seeks a restraint on the respondent from taking
coercive action based on a letter dated 05.08.2021 whereby arrears of
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:17.08.2021
Signing Date:18.08.2021 07:48:57 22:18
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
property tax has been demanded from the petitioner. Said letter has
been issued pursuant to assessment order dated 30.03.2021 under
Section 123(D) of the Delhi Municipal Corporation (Amendment)
Act, 2003.
3. Learned counsel for the petitioner submits that petitioner has
been regularly filing its property tax returns and paying the property
tax.
4. He submits that no notice alleged to have been sent to the
petitioner on 08.12.2020 was ever received or an opportunity of
hearing granted. Learned counsel further points out that the
assessment order dated 30.03.2021 also suffers from some infirmities
apparent of calculation errors.
5. He submits that petitioner has already deposited a sum of Rs. 3
lakhs under protest, however, despite the same respondents are
seeking to take coercive action against the petitioner.
6. Issue notice. Notice is accepted by learned counsel appearing
for the respondent. With the consent of the parties, petition is taken up
for final disposal.
7. Learned counsel appearing for the respondent submits that since
there is an allegation that notice under Section 123 (D) dated
08.12.2020 was not received by the petitioner and an opportunity of
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:17.08.2021
Signing Date:18.08.2021 07:48:57 22:18
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
hearing was not granted, without prejudice to the rights and
contentions of the parties, respondents are willing to give an
opportunity of personal hearing to the petitioner.
8. In view of the above, impugned order dated 30.03.2021 and the
demand notice dated 05.08.2021 is set aside. The matter is remitted to
the assessing authority to pass a fresh assessment order.
9. Respondent shall furnish to the petitioner a copy of notice dated
08.12.2020 within a period of three days from today. On receipt of the
same, the petitioner shall file reply/objections to the same within a
period of 10 days thereafter.
10. Officers of the respondent would be at liberty to inspect the
property if so required. Petitioner shall cooperate with the inspection
of the property, if so demanded, by the officers of the Corporation.
11. Petitioner shall thereafter appear before the assessing authority
on 20.09.2021 at 3.00 p.m. for a personal hearing.
12. Petitioner shall further deposit another sum of Rs. One lakh
with the respondent within a period of two weeks from today. Said
amount of Rs. 3 lakhs already deposited and Rs. One lakh which has
now been directed to be deposited shall be subject to the fresh
assessment order to be passed by the Assessing Authority and liable to
be refunded/adjusted if warranted.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:17.08.2021
Signing Date:18.08.2021 07:48:57 22:18
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
13. Petition is allowed in the above terms. All rights and
contentions of the parties are reserved.
14. Copy of the order be uploaded on the High Court website and
be also forwarded to learned counsels through email by the Court
Master.
SANJEEV SACHDEVA, J
AUGUST 17, 2021
'rs'
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:17.08.2021
Signing Date:18.08.2021 07:48:57 22:18
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
