Delhi High Court
Jolly Ice And Cold Storage vs North Delhi Municipal ... on 11 November, 2021
$~38
*IN THE HIGH COURT OF DELHI AT NEW DELHI
% Judgment delivered on: 11.11.2021
+ W.P.(C) 12625/2021 & CM APPL. 39739-40/2021
JOLLY ICE AND COLD STORAGE ..... Petitioner
versus
NORTH DELHI MUNICIPAL CORPORATION ..... Respondent
Advocates who appeared in this case:
For the Petitioner: Mr. Anil Kher, Senior Advocate with Mr. Sandeep
Thukral and Mr. Kunal Kher, Advocates.
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)
1. The hearing was conducted through video conferencing.
2. Petitioner impugns suo motto assessment order dated 14.10.2021
whereby the annual rateable value of the property has been assessed and
petitioner has been required to deposit/pay the enhanced property tax along
with interest and penalty.
3. Learned senior counsel appearing for the petitioner submits that the
alleged show cause notice dated 18.08.2021 was for a period, beyond the
permissible period in terms of the law laid down by this Court.
4. He however, without prejudice submits that the show cause notice
Signature Not Verified
W.P(C) 12625/2021 Digitally Signed 1
By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:11.11.2021
Signing Date:12.11.2021 08:08:05 19:59
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
did not even mention the date of hearing as to when a representative of the
petitioner was to appear and defend the proceedings. He further submits
that the show cause notice also did not indicate as to what was the
discrepancy in the property tax returns which were earlier filed. He submits
that up to date property tax returns have been filed and tax accordingly
paid.
5. Issue notice. Notice is accepted by learned counsel appearing for the
respondent. Learned counsel appearing for the respondent under
instructions submits that in view of the various discrepancies pointed out
the department has decided to issue a fresh show cause notice to the
petitioner and thereafter pass a speaking assessment order after giving an
opportunity of hearing to the petitioner.
6. In view of the above, the petition is allowed.
7. The suo motto assessment order dated 14.10.2021 is accordingly set
aside.
8. This would however, be without prejudice to the right of the
respondent Corporation to issue a fresh show cause notice and initiate
proceedings in accordance with law. All rights and contentions of parties
are reserved.
9. Copy of the Order be uploaded on the High Court website and be
also forwarded to learned counsels through email.
SANJEEV SACHDEVA, J.
NOVEMBER 11, 2021/rk
Signature Not Verified
W.P(C) 12625/2021 Digitally Signed 2
By:JUSTICE SANJEEV
Digitally Signed By:KUNAL SACHDEVA
MAGGU Signing Date:11.11.2021
Signing Date:12.11.2021 08:08:05 19:59
This file is digitally signed by PS
to HMJ Sanjeev Sachdeva.
