Vansh Electromechanical Devices Pvt Ltd vs North Delhi Municipal Corporation & Anr

Sanjeev Sachdeva, J

CM APPL. 39944/2021 (Exemption)

Allowed, subject to all just exceptions.

W.P.(C) 12678/2021 & CM APPL. 39943/2021 (stay)

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.

Learned Senior Counsel for the petitioner submits that petitioner is 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.

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

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submits that since the petitioner contends to be merely a tenant in the property, the assessment order be deemed to be withdrawn and the Corporation reserves its right to issue a fresh show cause notice to the owner of the property and thereafter pass an assessment order in accordance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.

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.

The petition is disposed of in the above terms.