Delhi High Court
Mother Dairy Fruit And Vegetable ... vs East Delhi Municipal Corporation on 20 December, 2021
$~41
* IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 20th December, 2021
+ W.P.(C) 14585/2021& CM APPL. 45971/2021
MOTHER DAIRY FRUIT AND VEGETABLE PVT LTD..Petitioner
versus
EAST DELHI MUNICIPAL CORPORATION ..... Respondent
Advocates who appeared in this case:
For the Petitioner: Mr. Sanjay Jain, ASG with Mr. Atul Batra, Mr. Arkaj
Kumar and Mr. Kundan Mishra, Advocates (through VC)
For the Respondent: Mr. Manu Chaturvedi, Standing Counsel for EDMC
(through VC)
CORAM:-
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
JUDGMENT
SANJEEV SACHDEVA, J.
CM APPL. 45972-73/2021 (Exemption)
Allowed, subject to all just exceptions.
W.P.(C) 14585/2021
1. Petitioner impugns assessment order dated 03.12.2021 whereby
the Assessing Authority has invoked the powers under Section 123-D
and Section 116-E of the Delhi Municipal Corporation Act 1957 and
W.P.(C) 14585/2021 1 of 3
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digital Signed By:KUNAL SACHDEVA
MAGGU Signing Date:20.12.2021
Signing Date:21.12.2021 12:44:02 20:58
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
maintained the annual value with effect from 2020-2021 subject to the
outcome of the case pending with Municipal Tax Tribunal.
2. Learned Senior Counsel for the petitioner submits that
respondent had sought to re-assess the petitioner for the assessment
years 01.04.2004 till 31.03.2020. Said assessment was challenged by
way of a writ petition being W.P. (C) No. 3667/2020 which petition
was disposed of with the direction to the Petitioner to file an appeal
before the Municipal Tax Tribunal.
3. Learned Senior Counsel submits that the appeal has been filed
and the same is pending and pending the appeal, the Municipal Tax
Tribunal by order dated 23.12.2020 noticing that petitioner had
deposited the base year's tax demand in terms of the judgment of the
High Court in 'Springdales School Vs. North Delhi Municipal
Corporation & Ors.'(2017) 238 DLT 487 (DB), further coercive
action was stayed pending the appeal.
4. Learned Senior Counsel submits that the Municipal Tax
Tribunal is not functional and as such petitioner has been constrained
to approach this Court.
5. Learned Senior Counsel for the petitioner submits that the tax
as per the base year's tax demand has been deposited for these
assessment years as well.
W.P.(C) 14585/2021 2 of 3
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digital Signed By:KUNAL SACHDEVA
MAGGU Signing Date:20.12.2021
Signing Date:21.12.2021 12:44:02 20:58
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
6. It is observed that the impugned assessment order, while
referring to the earlier proceedings, has maintained the earlier rateable
value and stated that the same would be subject to the outcome of the
case pending in the Municipal Tax Tribunal.
7. In view of the above, petition is disposed of with liberty to the
petitioner to file an appeal before the Municipal Tax Tribunal within a
period of four weeks of the tribunal commencing its functioning.
8. It is directed that subject to petitioner filing the appeal within
the time permitted and continuing to deposit the property tax on the
basis of self-assessment as well as the property tax as per the base
assessment year of 2004, as in the case of earlier years that are
pending before the Municipal Tax Tribunal, no coercive action shall
be taken against the petitioner till the listing of the appeal before the
Municipal Tax Tribunal. It is clarified that the continuance of interim
protection thereafter would be subject to the orders to be passed by the
Municipal Tax Tribunal.
9. Petition is disposed of in the above terms.
10. Order dasti under signatures of the Court Master.
SANJEEV SACHDEVA, J
DECEMBER 20, 2021/'rs'
W.P.(C) 14585/2021 3 of 3
Digitally Signed
Signature Not Verified By:JUSTICE SANJEEV
Digital Signed By:KUNAL SACHDEVA
MAGGU Signing Date:20.12.2021
Signing Date:21.12.2021 12:44:02 20:58
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
