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Judgment
Sanjeev Sachdeva, J
The hearing was conducted through video conferencing.
Petitioner impugns assessment order dated 10.06.2021 whereby the respondent-Corporation has assessed the property of the petitioner
retrospectively with effect from 01.04.2004 and demanded an amount of Rs. 21,60,425/- as arrears of property tax including interest and penalty as on
08.06.2021.
Learned counsel for the petitioner submits that the petitioner was not given a personal hearing. He submits that the respondent-Corporation has not
given credit for the amounts already deposited. He submits that approximately a sum of Rs. 3 lakhs have been paid which has not been accounted for
by the Corporation.
He submits that the property was measured in the absence of the petitioner and assessment order has been passed retrospectively in respect of
portions of the property which were not even constructed in the year 2004 and were constructed in the year 2013.
This is disputed by learned counsel for the respondent. Learned counsel submits that warrants of distress has been issued to the ICICI Bank, Model
Town to attach the bank account of the petitioner to an extent of Rs. 18,86,291/- and as per his instructions the said amount has been attached by the
bank.
He, however, submits that without prejudice to the rights and contentions of the parties, respondent-Corporation is willing to give a fresh hearing to
the petitioner. He prays that the amount attached by the bank be directed to be remitted to the Corporation.
In view of the facts and circumstances of the case and the above submissions, this petition is disposed of with the following directions:-
i) The impugned assessment order dated 10.06.2021 is set aside. The matter is remitted to the Deputy Assessor & Collector for fresh assessment.
ii) Petitioner shall appear before the Deputy Assessor & Collector on 09.08.2021 at 11.00 a.m. along with documents in support of his assessment.
iii) Petitioner would be at liberty to file further objections, if any on the said date.
iv) The officers of the Corporation shall measure the property in the presence of the petitioner and thereafter, after giving an opportunity of a personal
hearing, pass fresh assessment order.
v) ICICI Bank, Model Town is directed to remit a sum of Rs. 9,50,000/- to the respondent Corporation out of the attached amount and the remaining
attached amount shall be retained by the bank which shall be subject to the fresh assessment order to be passed by the respondent Corporation.
vi) On remittance of the said amount of Rs. 9,50,000/- and retention of the remaining attached amount, attachment on the bank account of the
petitioner shall be lifted.
vii) The Deputy Assessor & Collector shall pass a fresh assessment order within a period of two months from 09.08.2021.
The petition is disposed of in the above terms.
Copy of the order be uploaded on the High Court website and be also forwarded to learned counsels through email by the Court Master.