Vansh Electromechanical Devices ... vs North Delhi Municipal ...
2021 Latest Caselaw 3062 Del

                                      $~56
                                      *    IN THE HIGH COURT OF DELHI AT NEW DELHI
                                      %                                       Judgment delivered on: 12.11.2021


                                      +       W.P.(C) 12678/2021
                                      VANSH ELECTROMECHANICAL
                                      DEVICES PVT LTD                                                  ..... Petitioner
                                                                              versus

                                      NORTH DELHI MUNICIPAL
                                      CORPORATION & ANR.                                      ..... Respondents
                                      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)

CM APPL. 39944/2021 (Exemption) Allowed, subject to all just exceptions. W.P.(C) 12678/2021 & CM APPL. 39943/2021 (stay)

1. Petitioner impugns assessment order dated 14.1.2021 whereby suo moto assessment has been done under Section 123-D of the Delhi Municipal Corporation Act, 1957.

2. Learned Senior Counsel for the petitioner submits that petitioner is

Digitally Signed Signature Not Verified By:JUSTICE SANJEEV Digitally Signed By:KUNAL SACHDEVA MAGGU Signing Date:12.11.2021 Signing Date:13.11.2021 08:54:44 19:58 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.

merely a tenant in the subject property and there is no liability of the petitioner to pay any property tax. He submits that no show cause notice was received before the passing of the suo moto assessment order.

3. Issue notice. Notice is accepted by learned counsel appearing for respondent no. 1.

4. Learned counsel for respondent no. 1 under instructions submits that a show cause notice was issued to the petitioner. She, however, submits that since the petitioner contends to be merely a tenant in the property, the assessment order be deemed to be withdrawn and the Corporation reserves its right to issue a fresh show cause notice to the owner of the property and thereafter pass an assessment order in accordance with law.

5. In view of the above, petition is allowed. The assessment dated 14.10.2021 in the name of the petitioner is quashed. It is, however, clarified that the same has been quashed on the statement of the Corporation and not on its merit. This would be without prejudice to the rights and contentions of the parties and reserving the right of the Corporation to pass a fresh assessment order after issuance of a show cause notice to the owner.

6. The petition is disposed of in the above terms.

SANJEEV SACHDEVA, J NOVEMBER 12, 2021 'rs'

Digitally Signed Signature Not Verified By:JUSTICE SANJEEV Digitally Signed By:KUNAL SACHDEVA MAGGU Signing Date:12.11.2021 Signing Date:13.11.2021 08:54:44 19:58 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.