Delhi High Court
National Public School vs North Delhi Municipal ... on 27 August, 2021
$~3
*IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 27.08.2021
+ W.P.(C) 7493/2021
NATIONAL PUBLIC SCHOOL ..... Petitioner
versus
NORTH DELHI MUNICIPAL CORPORATION ..... Respondent
Advocates who appeared in this case:
For the Petitioner: Dr. Amit George, Mr. Nitesh Mehra, Mr. Amol
Acharya, Mr. Rayadurgham Bharat, Mr. P.Harold,
Ms. Hitaakshi Mehra and Ms. Himani Thakur
Advocate.
For the Respondent: Ms. Mini Pushkarna, Standing Counsel, North
DMC with Ms. Khushboo Nahar and Ms. Latika
Malhotra, Advocates.
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J. (ORAL)
CM APPL.23516/2021 (exemption)
Exemption is allowed subject to all just exceptions.
W.P.(C) 7493/2021 & CM APPL.23515/2021
1. The hearing was conducted through video conferencing.
2. Petitioner impugns show cause notices dated 03.11.2020 and
19.03.2021 and an assessment order dated 07.07.2021.
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:29.08.2021
Signing Date:29.08.2021 14:07:59 12:41
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
3. Learned counsel for the petitioner submits that petitioner has
been regularly filing its property tax returns and depositing the
property tax with the respondent Corporation.
4. Learned counsel for the petitioner submits that the show cause
notice dated 03.11.2020 and 19.03.2021 do not contain any details and
do not specify the error on the part of the petitioner in filing the
property tax returns.
5. Learned counsel further submits that even the assessment order
dated 07.07.2021 is a non speaking order and also does not contain
any details of the computation of property tax.
6. Issue notice. Notice is accepted by learned counsel appearing
for the respondent.
7. Learned counsel for the respondent concedes that the show
cause notices as well as the order dated 07.07.2021 are bereft of any
details.
8. Learned counsel concedes that no assessment order has been
passed after the show cause notices and the order dated 07.07.2021 is
in fact a demand letter and not an assessment order.
9. Learned counsel appearing for the respondent under
instructions submits that the show cause notices dated 03.11.2020 and
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:29.08.2021
Signing Date:29.08.2021 14:07:59 12:41
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
19.03.2021 and the consequent demand dated 07.07.2021 be deemed
to have been withdrawn without prejudice to the right of the
respondent Corporation to issue a proper show cause notice under
Section 123D in accordance with law.
10. In view of the above, petition is allowed. Show cause notices
dated 03.11.2020 and 19.03.2021 are set aside and the consequent
demand dated 07.07.2021 is also set aside.
11. This would be without prejudice to the right of the respondent
to issue a notice under Section 123D in accordance with law. On
issuance of the notice an opportunity of filing a response and a
personal hearing shall be granted to the petitioner.
12. All rights and contentions of parties are reserved.
13. Copy of the Order be uploaded on the High Court website and
be also forwarded to learned counsels through email.
SANJEEV SACHDEVA, J.
AUGUST 27, 2021
rk
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:29.08.2021
Signing Date:29.08.2021 14:07:59 12:41
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
