Harsh Vardhan Bansal vs East Delhi Municipal Corporation And ... on 11 November, 2024

[Cites 84, Cited by 0]

Delhi High Court

Harsh Vardhan Bansal vs East Delhi Municipal Corporation And ... on 11 November, 2024

Author: Purushaindra Kumar Kaurav

Bench: Purushaindra Kumar Kaurav

* IN THE HIGH COURT OF DELHI AT NEW DELHI
BEFORE
HON'BLE MR. JUSTICE PURUSHAINDRA KUMAR KAURAV

+ W.P.(C) 13465/2021, CM APPLs. 42465/2021, 12479/2024 &
12480/2024
HARSH VARDHAN BANSAL .....Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
EAST DELHI MUNICIPAL CORPORATION AND ANR
.....Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Hetu Arora Sethi, ASC,
GNCTD with Mr. Prakhar,
Adv.
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 9658/2019, CM APPL. 39894/2019
RITA CHHAWCHHARIA & ORS. ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-2-

Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI
..... Respondent
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 9659/2019, CM APPL. 39897/2019
BAJAJ JEWELLS INDIA (P) LTD THROUGH ITS DIRCTOR
..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus

EAST DELHI MUNICIPAL OF DELHI THROUGH ITS
ASSTT. ASSESSOR & COLLECTOR ..... Respondent
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 13462/2021, CM APPL. 42456/2021
NARESH KUMAR AGGARWAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-3-

Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 13463/2021, CM APPL. 42459/2021
SAVITRI MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr.
Sahil Gupta, Advs.
Versus

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-4-

Ms. Hetu Arora Sethi, ASC,
GNCTD with Mr. Prakhar,
Adv.

+ W.P.(C) 2394/2021, CM APPL. 6962/2021
RAKESH NANDA & ANR. ..... Petitioners
Through: Mr. Arjun Nanda, Mr. Aman
Nandrajog and Mr. Harsh
Vardhan Sharma, Advs.
Versus
EAST DELHI MUNICIPAL CORPORATION .....
Respondent
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
+ W.P.(C) 2790/2022, CM APPL. 8046/2022
NARESH MALHOTRA AND ORS. ..... Petitioners
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR.
..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-5-

Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
+ W.P.(C) 2864/2022, CM APPL. 8279/2022
GULSHAN CHAWLA AND ANR. ..... Petitioners
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
+ W.P.(C) 2868/2022, CM APPL. 8294/2022
NEELAM JAIN ANR. ..... Petitioners
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-6-

Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms. Preeti Chauhan,
Advs. for SHO
Mr. Saroj Bidawal, SC

+ W.P.(C) 2869/2022, CM APPL. 8297/2022
HARISH CHAWLA ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 2875/2022, CM APPL. 8313/2022
M S AGGARWAL PLAZA PRIVATE LIMITED ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-7-

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.
+ W.P.(C) 13912/2019, CM APPL. 55757/2019
SH. SUBHASH JAIN AND ANR. ..... Petitioners
Through: Counsel(appearance not given)
Versus
EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr.Namrata Mukim SC for
MCD with Ms Rupali Gupta
Adv
+ W.P.(C) 624/2020, CM APPL. 1714/2020
M/S BASANT PROJECTS LIMITED ..... Petitioner
Through: Counsel(appearance not given)
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-8-

Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 6151/2020, CM APPL. 22056/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 6212/2020, CM APPL. 22251/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
-9-

Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 7867/2020, CM APPL. 25804/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents

+ W.P.(C) 7868/2020, CM APPL. 25808/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 10 -

Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 7869/2020, CM APPL. 25812/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus
EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO

+ W.P.(C) 7884/2020, CM APPL. 25845/2020
M/S AVG LOGISTICS LIMITED ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 11 -

Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI &
ANR. ..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO

+ W.P.(C) 6656/2021, CM APPL. 20960/2021
D C M LTD. ..... Petitioner
Through: Ms. Sonali Malhotra, Ms.
Ritika Sharma and Ms. Sakshi
Singh, Advs
Versus
NORTH DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO

+ W.P.(C) 13219/2021, CM APPL. 41725/2021, CM APPL.
3178/2022
ISHWAR CHAND MITTAL ..... Petitioner
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 12 -

Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 13222/2021, CM APPL. 41730/2021, CM APPL.
3159/2022
RENU AGGARWAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 13 -

Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 13224/2021, CM APPL. 41735/2021, CM APPL.
3162/2022
BABITA MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 13225/2021, CM APPL. 41740/2021, CM APPL.
3064/2022
BABITA MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 14 -

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 13440/2021, CM APPL. 42362/2021, CM APPL.
3163/2022
ISHWER CHAND MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.
Mr. Divyam Nandrajog, PC for
GNCTD with Mr. Prakhyat
Gargasya, Adv.

+ W.P.(C) 13464/2021, CM APPL. 42462/2021
MUKESH MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 15 -

Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 13468/2021, CM APPL. 42469/2021
SAVITRI MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Tushar Sannu, Standing
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 16 -

counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 13470/2021, CM APPL. 42473/2021
MUKESH MITTAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 13490/2021, CM APPL. 42554/2021
NARESH KUMAR AGGARWAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
EAST DELHI MUNICIPAL CORPORATION AND ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 17 -

Advs.for SHO
Mr. Tushar Sannu, Standing
counsel for MCD with Mr.
Manoviraj Singh, Advs.

+ W.P.(C) 1430/2022, CM APPL. 4167/2022
RAM SWAROOP JASWAL ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR.
..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 2865/2022, CM APPL. 8286/2022
NIRMAL JAIN AND ANR. ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 18 -

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Saroj Bidawal, SC

+ W.P.(C) 2867/2022, CM APPL. 8291/2022 - STAY
RAJNI CHAWLA ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

+ W.P.(C) 4169/2022, CM APPL. 12509/2022
SHREE LAKSHMI ROAD TRANSPORT CORPORATION
(REGD.) & ANR. ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
- 19 -

Versus

EAST DELHI MUNICIPAL CORPORATION & ANR.
..... Respondents
Through: Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Mr. Saroj Bidawal, SC

+ W.P.(C) 4374/2022, CM APPL. 13035/2022
SHASHI KANT CHAWLA AND ORS. .... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

EAST DELHI MUNICIPAL CORPORATION OF DELHI
AND ANR. ..... Respondents
Through: Mr. Manu Chaturvedi, Adv. for
MCD with Ms. Devika Singh
Roy Chowdhury, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 4051/2023, CM APPL. 15838/2023
VIKAS REALITY SERVICES LLP ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
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Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

MUNCIPAL CORPORATION OF DELHI ..... Respondent
Through: Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO

+ W.P.(C) 4161/2023, CM APPL. 16129/2023 - STAY
VIKAS PROMOTERS PVT LTD. ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

MUNCIPAL CORPORATION OF DELHI ..... Respondent
Through: Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO

+ W.P.(C) 4175/2023, CM APPL. 16185/2023
VIPUL GARG AND ANR. ..... Petitioner

Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
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Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus

MUNICIPAL CORPORATION OF DELHI ..... Respondent
Through: Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
+ W.P.(C) 14835/2023, CM APPL. 59015/2023
M/S BASANT PROJECTS LIMITED ..... Petitioner
Through: Mr. Deepak Vohra, Mr. Divesh
Sawhney, Mr. Nishant Gupta,
Mr. Akash Tiwari, Mr.
Shivanshu Singh and Mr. Sahil
Gupta, Advs.
Versus
MUNICIPAL CORPORATION OF DELHI THROUGH
COMMISSIONER MCD CIVIC CENTRE & ANR.
..... Respondents
Through: Mr. Tarun Johri, Mr. Ankur
Gupta and Mr. Vishwajeet
Tyagi, Advs. for DMRC
Ms. Sunieta Ojha, Standing
counsel for MCD with Ms.
Vasudha, Advs.
Ms. Rachita Garg, Mr. Agam
Rajput and Ms.Preeti Chauhan,
Advs.for SHO
Signature Not Verified Signature Not Verified
Digitally Signed Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024 By:PURUSHAINDRA
18:23:47 KUMAR KAURAV
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% Reserved on: 27.08.2024
Pronounced on: 11.11.2024
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JUDGMENT

The instant batch of writ petitions under Article 226 of the Constitution of India essentially challenges the recommendations made by the Municipal Valuation Committee-III (hereinafter referred to as 'MVC-III') under Section 116 of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as 'DMC Act') which are sought to be implemented to levy property tax by erstwhile East Delhi Municipal Corporation (hereinafter referred to as 'EDMC'). EDMC was reunified alongwith other Corporations and is now called the Municipal Corporation of Delhi (hereinafter referred to as 'Corporation').

2. The majority of the writ petitions concern shops within a mall, while some petitions pertain to entities located in metro station complexes. Additionally, one of the writ petitions relate to a flatted factory and two other s involve multiplexes.

BRIEF BACKGROUND OF THE CONTROVERSY

3. In the year 2004, the Delhi Municipal Corporation (Amendment Act), 2003 (hereinafter referred to as 'Amendment Act of 2003') came into force which, inter alia, brought about a change in the property tax regime to the extent of replacing the then existing ‗Rateable Value (RV) system 'with ‗Unit Area Method' (UAM). Prior to the introduction of amendment in the DMC Act, the properties were taxed based on the annual rate at which such lands or buildings were reasonably expected to be let out from year to year. However, post Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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enforcement of UAM based system, the property tax for a particular property is calculated based on annual value of the property arrived at by multiplying the Unit Area Value (hereinafter referred to as 'UAV') assigned to the colonies/localities with the covered area of the property and the multiple factors of occupancy, age, structure and use.

4. Under the provisions of DMC Act, Section 113 empowers the MCD to levy, inter alia, property taxes. Section 113(3) stipulates that, besides others, the property taxes are to be levied, assessed and collected in accordance with the provisions of the DMC Act and the bye-laws made, thereunder. The unamended Section 114 of the DMC Act envisaged the property taxes to be levied on the lands and buildings in Delhi and the same were calculated as a percentage of ―the Rateable Value‖ of the lands and buildings. The determination of ―the Rateable Value‖ of lands and buildings assessable to property taxes was provided in the erstwhile Section 116 of the DMC Act. It prescribed that ―the Rateable Value‖ of any land or building assessable to property taxes shall be the annual rent at which such land or building might reasonably be expected to let out from year to year. However, the Amendment Act of 2003 introduced various alterations, consequent upon a change in the method of computing the property taxes to the unit area basis. By virtue of Section 2 of the Amendment Act of 2003, the word "annual value" was substituted for the word ―Rateable Value‖. The newly introduced Section 2 (1A) defines ―Annual Value‖ to mean the annual value of any vacant land or covered space of any building as determined under Section 116E of the DMC Act. Section 114A stipulates that for any building, the building tax shall be equal to the rate of building tax as may be prescribed by the MCD under Section 114D multiplied by the annual Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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value of the covered space of the building determined under Section 116A (1) or Section 116F.

5. By newly inserted Section 116E (1), the annual value of any covered space of a building in any ward is the amount arrived at, by multiplying the total area of such covered space of the building to the final base UAV of such covered space and the relevant factors as referred to in Section 116A (2) (b) of the DMC Act. Essentially, the annual value of a covered space in a building, under the new regime, is to be calculated by employing the following formula:-

Annual Value (AV) = CA x UAV x AF x OF x UF x SF wherein, UAV = Unit Area Value AF = Age factor OF = Occupancy factor UF = Use factor SF = Structure factor Thus, the valuation method has changed from being based on the annual rent on which the land or building was reasonably expected to be let out from year to year, to one based on UAV multiplied by the covered area and other multiplicative factors mentioned, therein.

6. The authoritative pronouncement of the Division Bench of this Court in the case of Vinod Krishna Kaul v. Lt. Governor NCT of Delhi1 upheld the constitutional validity of the Amendment Act of 2003, bylaws and the provisions introduced, thereunder.

7. As per amended Section 116 of the DMC Act, the Government shall, as soon as, may be after the commencement of the Amendment Act of 2003, and thereafter, at the expiration of every third year, constitute by way of a notification in the official Gazette, a Municipal 1 Signature Not Verified 2012 SCC OnLine Del 4355 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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Valuation Committee (hereinafter referred to as 'MVC'). As per Section 116 (2) of the DMC Act, MVC shall consist of a Chairperson and such other Members being not less than two and not more than six as the Government may, from time to time determine. The functions of MVC, as prescribed under Section 116(5), are extracted as follows:-

(a) To make recommendations to [the Corporation] on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase or decrease, or for no increase or decrease, thereof;

(b) To consider objections under section 116C, and to make recommendation thereon; and

(c) To perform such other functions as the Government may require.

8. Section 116A of the DMC Act provides for the classification of vacant lands and buildings into colonies and groups and specification of base unit area values, thereafter.

9. It is thus seen that post the Amendment Act of 2003, at the expiration of every third year, the Government needs to constitute by way of a notification an MVC to make recommendations as stipulated under Section 116 (5) of the DMC Act. In the wake of the Amendment Act of 2003, MVC-I was constituted on 28.10.2003, which submitted its final report on 28.02.2004 and classified the territory of Delhi into eight (8) categories i.e. Category „A‟ to Category „H‟. On 03.03.2004, the Corporation accepted the report of MVC-I, and the unit area method was implemented w.e.f. 01.04.2004. From the year 2004-05, the entire Delhi has been subjected to the categorization of colonies situated in different parts of the city i.e. from categories „A‟ to „H‟ based on numerous factors. During the years 2004-05 to 2006-07, MVC-I recommendations remained in force. For the period between 2007-08 to 2009-10, MVC-II was constituted but no major changes Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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were implemented, and the position remained the same as it existed in MVC-I regime.

10. Thereafter, on 08.09.2009, MVC-III was constituted for the assessment of the property taxes for the years 2010-11, 2011-12 and 2012-13. On 25.06.2010, MVC-III submitted its interim report, whereas, the final report came to be submitted on 28.04.2011. No MVC was constituted for revision of base unit area value for the years 2013-14, 2014-15, and 2015-16. However, on 27.07.2015, the Corporation adopted MVC-III recommendations to be implemented w.e.f. 01.04.2016 and to be continued till the constitution of further MVC i.e., MVC-IV.

11. On 29.03.2016, respondent No.1 notified the implementation of MVC-III, whereas, on 27.07.2016, the Corporation notified grant of complete exemption from enhanced property tax to all the properties on account of implementation of MVC-III report as empowered by Section 117 of the DMC Act. The implementation of MVC-III is, therefore, sought to be made effective for the financial years 2017-18, 2018-19, and 2019-20 depending upon the facts of each case.

12. Consequent to the implementation of the recommendations of MVC-III, certain properties have been categorized as Super Commercial Properties and the assessment orders came to be passed. One of the assessment orders seeks to revise the property tax, allegedly with retrospective effect i.e., from the year 2008-09 onwards, whereas, other cases are distinctly placed on facts which shall be dealt with, accordingly. However, there is a sharp hike in the property tax on account of the implementation of modified factors as has been recommended in MVC-III. The alteration in the factors that Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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are accounted for levying the property tax can be understood from the following table:-

S.No. Parameter As per MVC I As per MVC III

1. Unit area Value Rs.320/- sq. mt. Rs.630/- sq. mt.

2. Use Factor 4 6 3. Occupancy factor 2 1

4. Category D A SUBMISSIONS PETITIONERS' ARGUMENTS Shops in mall as super commercial properties CAUSE TITLE ENTITY NAME Harsh Vardhan Bansal v. EDMC & Unit No. 27-28, GF Unity one Anr. mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 W.P.(C)13465/2021 (Lead matter) Savitri Mittal v. EDMC & Anr. Unit No. LG-2, GF Unity one W.P.(C) 13463/2021 and mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 W.P.(C) 13468/2021 Rakesh Nanda & Anr. v. EDMC Unit No. F-102, V3S mall, Plot W.P.(C) 2394/2021 No. 10, Lakshmi Nagar, District Centre, Delhi-92 Gulshan Chawla & Anr. v. EDMC & Unit No. S-201-202,Unity one mall, Plot No. 29 & 31, CBD Anr.

Shahadara, Delhi-32 W.P.(C) 2864/2022 Renu Aggarwal v. EDMC & Anr. Unit No. GF Shop No. 7-10, W.P.(C) 13222/2021 Unity one mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 Babita Mittal v. EDMC & Anr. Unit No. GF-23, Unity one W.P.(C)13224/2021 and mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 W.P.(C) 13225/2021 Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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Ram Swaroop Jaswal v. EDMC & Anr. Unit No. G-46A,B,C,D, GF W.P.(C) 1430/2022 V3S Mall, Plot No.10 Rajni Chawla v. EDMC & Anr. Unit No. GF-12, Unity one W.P.(C) 2867/2022 mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 Shashi Kant Chawla & Ors. v. EDMC Unit No. S-203,204,204 A, SF, Unity one mall, Plot No. 29 & & Anr.

31, CBD Shahadara, Delhi-32 W.P.(C) 4374/2022 Naresh Kumar Aggarwal v. EDMC & Unit No.GF-25, Unity one mall, Plot No. 29 & 31, CBD Anr.

Shahadara, Delhi-32 W.P.(C) 13462/2021 W.P. (C) 13490/2021 Naresh Malhotra & Ors. v. EDMC & Unit No. GF- 30-32, Unity one mall, Plot No. 29 & 31, CBD Anr.

Shahadara, Delhi-32 W.P.(C) 2790/2022 Neelam Jain v. EDMC & Anr. Unit No. F-117, Unity one W.P.(C) 2868/2022 mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 Harish Chawla v. EDMC & Anr. Unit No. GF-26, Unity one W.P.(C) 2869/2022 mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 MS Aggarwal Plaza Private Ltd. v. Unit No. GF-29, Unity one mall, Plot No. 29 & 31, CBD EDMC & Anr.

Shahadara, Delhi-32 W.P.(C) 2875/2022 Sh. Shubhash Jain & Anr. v. EDMC & G-1-C, Cross River Mall, Plot No. 9B&9C, CBD, Shahadara, Anr.

Delhi-32 W.P.(C) 13912/2019 Ishwar Chand Mittal v. EDMC & Anr. Unit No. GF-22, Unity one W.P. (C) 13219/2021 mall, Plot No. 29 & 31, CBD Shahadara, Delhi-32 Mukesh Mittal v. EDMC & Anr. Unit No. LG-1, Unity one mall, W.P.(C) 13464/2021 and Plot No. 29 & 31, CBD Shahadara, Delhi-32 W.P.(C) 13470/2021 Naresh Kumar Aggarwal EDMC & Unit No. LG-5, Unity one mall, Plot No. 29 & 31, CBD Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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                            Anr.                                       Shahadara, Delhi-32
                            W.P.(C) 13490/2021
                            Nirmal Jain & Anr. v. EDMC & Anr.          Unit No. 205, 205A & 205B
                            W.P.(C) 2865/2022                          Unity one mall, Plot No. 29 &
                                                                       31, CBD Shahadara, Delhi-32
                            Shree        Lakshmi   RoadTransport Unit No. F-103, FF, V35 Mall,
                                                                 Plot No.10 Lakshmi Nagar

Corporation (Regd.) & Anr. v. EDMC District Centre, Delhi-92 & Anr.

W.P.(C) 4169/2022 Vikas Reality Services LLP v. MCD F-108, 109, 110 W.P.(C) 4051/2023 Vikas Promoters Pvt. Ltd. v. MCD F-101 & 102 Area 1040 Mtr & W.P.(C) 4161/2023 Sq. G-14,15,21,22,29,32,34,35 & 40A Area 358.79 Sq. Mtr Vipul Garg & Anr. v. MCD F-116, Vikas Cine Mall W.P.(C) 4175/2023

13. Mr. Rajesh Yadav, learned senior counsel led the arguments on behalf of the petitioners and made the following broad submissions:-

i. The categorization done by MVC-III is in violation of Section 116 A of the DMC Act, in as much as, no power was enumerated therein to create the category of Super Commercial Properties and the same is without jurisdiction as also impermissible in law. ii. The subject properties have been wrongfully classified from Category „D‟ to Category „A‟ for taxation purposes as the colonies where subject properties are situated are classified as Category „D‟ as per Delhi Circle Rates notified by the Government of NCT of Delhi on 23.09.2014 (Circle Rates). Once the subject properties are Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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found to be situated in Category „D‟ colonies, the rates applicable to Category „A‟ cannot be made applicable. There have been no special facilities provided to the Super Commercial Properties. The classification is, thus, wholly illegal and improper.

iii. The categorization of the petitioners‟ properties into Super Commercial Property is a result of self- imagination of MVC-III without any cogent basis as there does not exist any such concept of Super Commercial Properties in law. The petitioners cannot be discriminated against and placed in a higher category merely based on the location of their shops in malls. Most importantly, the respondents have failed to consider that many shops in the city are situated at prime locations and those shops are still subjected to tax at a lower rate. Therefore, such superficial classification without any sanction of law is in violation of Article 14 of the Constitution of India and does not meet the essentials of the principle of reasonable classification based on an intelligible differentia.

iv. In addition, there does not seem to be any reasonably sound basis for creating two distinct categories of shops situated in the same mall, one covering less than 1500 square meters of area and the other covering an area more than 1500 square meters. Additionally, no other Corporation, except the erstwhile EDMC, has adopted the recommendations of MVC-III, and even the EDMC itself, retracted the implementation for one year to all the Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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properties subjected to higher taxation and, later on, the exemptions were granted on a selective basis. v. Reliance is also placed upon the decision in the case of Vinod Krishna Kaul2 to substantiate the arguments. vi. The assessment order w.e.f. 2008-09 is wholly without jurisdiction and void ab initio as no assessment order can be passed three years prior to the assessment notice given the decision rendered by this Court in Ved Marwaha v. NDMC3.

vii. In the subsequent recommendations of MVC-V, the concept of Super Commercial Properties has been done away with, and the taxation regime has been reverted to the scheme outlined in MVC-I. viii. Besides the aforesaid, learned Senior Counsel criticized the improper action of the respondents as being impermissible on account of the same being barred by limitation.

Multiplexes as super commercial properties CAUSE TITLE ENTITY NAME Rita Chhawchharia & Ors. v. Plot No. 9-B & 9-C, CBD, EDMC Karkardooma, Cross River Mall, Shahdara, Delhi, 110032.

W.P.(C)9658/2019 Bajaj Jewels India (P) ltd. v. Plot No.10, V3S Mall, Laxmi EDMC Nagar, District Centre, Delhi, 110092.

W.P.(C) 9659/2019 2 2012 SCC OnLine Del 4355 3 Signature Not Verified 2018 SCC OnLine Del 8096 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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14. Ms. Sonali Malhotra, learned counsel appearing on behalf of the petitioners in W.P.(C) 9658/2019 and W.P.(C) 9659/2019 submitted that the petitioners in these writ petitions are the first agitators of the cause. She submitted that the petitioners are the multiplexes which are different from the shops located in a mall. In addition, they are placed at starkly different positions from the multiplexes located in the Category „A‟ areas. She, therefore, contended that the petitioners cannot be placed similarly with Category „A‟ colony facilities. She further submitted that merely because the petitioners in these writ petitions are operating as multiplexes, they cannot be categorized as Super Commercial Properties.

Flattened factory as Super Commercial Properties - NDMC CAUSE TITLE ENTITY NAME DCM Ltd. v. North DMC Property No.7303-7661, Bara Hindu Rao, Delhi, 110006.

W.P.(C)- 6656/2021 Area- 99350 sq. metre

15. There is only one writ petition, where the erstwhile NDMC is arraigned as a respondent i.e., W.P.(C) 6656/2021, which relates to a flatted factory i.e., an industrial building of more than one storey which is sub-divided into small separated occupied units being used for manufacturing, assembly and associated storage. The same has also been categorized as a Super Commercial Property.

Entities at metro stations - concessionaire agreement with DMRC CAUSE TITLE ENTITY NAME AVG Logistics v. East DMC W.P.(C) 6151/2020 1. Mansarovar Park Metro Station PKG-1 W.P.(C) 6212/2020 Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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W.P.(C) 7867/2020 2. Jhilmil PKG-1 W.P.(C) 7868/2020 3. Mansarovar Park Metro Station W.P.(C)7869/2020 PKG-3 W.P.(C) 7884/2020 4. Jhilmil PKG-2

5. Mansarovar Park Metro Station PKG-2

6. Mansarovar Park Metro Station PKG-4 Basant Projects Private Ltd. v.

MCD & Anr.

W.P.(C) 14835/2023 1. Karkardooma Metro Station W.P.(C) 624/2020 2. Dilshad Garden Metro Station

16. The writ petitions related to the entities situated at the metro station complexes fall under the aegis of Delhi Metro Rail Corporation (hereinafter referred to as 'DMRC'). The petitioners had a concessionaire agreement with DMRC where land/shops at metro stations were given to them for managing and marketing purposes. While the agreement was in force, it appears that DMRC has made certain payments of property taxes to the Corporation on behalf of the petitioners. Later on, EDMC started raising demands directly from the petitioners. The grievance in these writ petitions is also against the categorization of those properties as Super Commercial Properties as well as against the recovery effected by the DMRC for the payments that it had made on their behalf to the EDMC. However, the DMRC has justified the recovery based on the fact that the petitioners are licensee(s) of the DMRC.

17. Mr. Deepak Vohra, learned counsel appearing on behalf of the petitioner in W.P. (C) 14835/2023 made an additional submission that Signature Not Verifiedinitially there has been a payment of service charge which was Signature Not the Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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subject of contention but eventually, it has been converted into a demand of the property tax.

18. Mr. Arjun Nanda, learned counsel appearing on behalf of the petitioner in W.P.(C) 2394/2021 submitted that the petitioner shop/unit covers an area of 132 square meters, whereas, the properties which cover an area of more than 139.2 square meters are only placed in the „Super Commercial Properties' categories.

RESPONDENTS' SUBMISSIONS

19. The aforesaid submissions have been strongly opposed by Ms. Sunieita Ojha, learned counsel, who appeared on behalf of the Corporation and submitted as under:-

i. While explaining the scheme of Chapter VIII of the DMC Act, which relates to the levy of taxes, she submitted that the writ petitions are not maintainable at the instance of the present petitioners as the recommendations were made after following the due procedure of law laid down in the DMC Act, wherein, publication of an interim report was followed by invitation of objections in terms of Section 116 C of the DMC Act. There were 131 objections received by the respondents which were discussed and additions and omissions were carried out therein, by a Screening Committee comprising of competent and experienced officials before publishing the final MVC-III report. However, it is pertinent to note that none of the petitioners ever raised any objections when the due opportunity was provided to them.

ii. The implementation of the recommendations of MVC-III by the erstwhile EDMC cannot be the sole ground to Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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attribute any illegality to the recommendations made by MVC-III after carrying out the statutorily required procedure. Section 116 B (2) of the DMC Act makes it binding upon the MCD to follow the recommendations made by MVCs constituted under the DMC Act. iii. The constitution of MVC and the provisions introduced by the Amendment Act of 2003 and the bylaws therein, have already been upheld in the case of Vinod Krishna Kaul4 and unless the petitioners prove any fundamental jurisdictional error, no interference is called for. iv. The exemption granted by the erstwhile EDMC for any particular year to the specific category of cases cannot ipso facto be a reason to prevent the petitioners from the payment of their respective property taxes. The provisions of Section 116 A of the DMC Act have been strictly adhered to, which includes the power lying with MVC to consider any such parameters as may be relevant. The categorization of vacant lands and buildings in any ward of Delhi into groups of lands and buildings is permissible and if the MVC has considered the properties situated distinctly, which form a separate class in itself, no fault can be found in such classification.

v. The decision relied upon by the petitioners in the case of Ved Marwaha is distinguishable as the said case does not deal with the taxation imposed on self-assessment basis. While drawing the attention of this Court to the provisions of Section 123D of the DMC Act, she emphasised that it 4 Signature Not Verified 2018 SCC OnLine Del 8096 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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was the petitioners‟ bounden duty to pay the property tax on self-assessment basis which they failed to perform and therefore, on account of their wilful suppression of information, the Corporation is empowered to reopen the assessment.

vi. She has placed reliance on a decision of this Court in the case of Vinod Krishna Kaul and the decisions of the Supreme Court in the cases of Municipal Corporation of Delhi v. Aurobindo Education Society5, Union of India (UOI) and Ors. v. Cosmo Films Limited6, Union of India and Ors. v. Exide Industries Ltd. and Ors.7, Spencer's Hotels Pvt. Ltd. and Ors v. State of West Bengal8 and Ganga Sagar Corporation v State of Uttar Pradesh and Ors.9 vii. With respect to the properties on lease under DMRC, she submitted that the DMRC is a company incorporated under the Companies Act, 1956 and therefore, it is liable to pay the property tax on its properties being in jurisdiction of the Corporation. According to her, under Section 119 of the DMC Act, the properties of Union are exempted from payment of property tax specified in Section 114. The explanation to the said Section clarifies that the property owned by the Government or a Statutory Corporation which has a Corporate Personality of its own shall not be deemed to be a property of the Union. DMRC 5 CA No. 149/2013 6 (2023) 9 SCC 244 7 (2020) 5 SCC 274 8 1991 (2) SCC 154 9 Signature Not Verified 1980 (1) SCC 223 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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operates independently from Indian Railways and is primarily governed by the provisions of the Delhi Metro Railway (Operation and Maintenance) Act, 2002 and the Metro Railways (Construction of Works) Act, 1978, rather than the Railways Act, 1989. She, therefore, submitted that DMRC does not fall under the definition of 'railway administration' as per the Railways Act, 1989.

20. Mr. Manu Chaturvedi, learned Standing Counsel who appeared for the Corporation in some of the writ petitions, in addition to the aforesaid submissions, has highlighted the following aspects:-

i. Under Section 116A of the DMC Act, the words used are 'colonies' and 'groups of land and buildings'. The conjunction word 'and' between them is to be read disjunctively which would permit different classification of the group of buildings or colonies situated in a particular category. If the malls of the entire Delhi are taken as a group, then the umbrella clause i.e., Section 116 A of the Act would empower MVC to classify them all into groups of buildings irrespective of their location in Delhi.

ii. If a particular colony is categorised as „A‟, it does not mean that all buildings/entities situated in that particular colony necessarily be categorised as „A‟. If a nature of building falling within a particular colony corresponding to a particular category forms a different ground altogether, they can be categorised separately and all similarly situated buildings can be placed in one group irrespective of them being spread over in multiple Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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categorised colonies. Section 116(1) of the DMC Act empowers MVC to create an alternate mode of classification which can altogether be a separate class. As long as the classification is conforming to the provisions of DMC Act, it cannot be called in question that it is a sub-classification and violates the essential principle of reasonable classification.

iii. A reading of the recommendations of MVC-III would show that one of the factors based on which a separate class of Super Commercial Properties has been created is „proximity to commercial centres‟ and no other entity can be as proximate as the entities situated inside a commercial centre are.

iv. A separate class of Super Commercial Properties is reasonable and is based on sound appreciation of ground realities.

v. The jurisprudence of tax laws supports the findings of MVC-III as the same is based on economic wisdom of the Corporation in order to promote social justice. So long as the power exercised by MVC-III is shown to be without jurisdiction or apparently illegal and improper, the same should ideally be free from the domain of judicial review. vi. He has placed reliance on the decisions in the cases of S Kodar v. State of Kerela10,Sadiq Bakery v. State of Andhra Pradesh11, Hoechst Pharmaceuticals Ltd. v.

(1974) 4 SCC 422 11 Signature Not Verified AIR 1988 SC 322 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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State of Bihar and Ors12and Union of India v. Nitdip Textile Processors Pvt. Ltd. And Ors.13

21. Mr.Tarun Johri, learned counsel who appears for DMRC has placed on record written submissions and according to him, demand of payment of property tax on DMRC's property is in violation of Section 184 of the Railways Act, 1989. In any case, he submitted that as to whether the DMRC is liable to pay the property tax is the issue which is already sub judice in a separate writ petition. He, therefore, contended that in the present set of cases, if at all, the property tax is liable to be paid, the same will have to be paid by the lessee i.e., the petitioners in the instant cases.

22. In rejoinder submissions, Mr. Rajesh Yadav, learned Senior counsel appearing on behalf of the petitioners submitted that though the petitioners did not raise any objection in terms of Section 116C of the DMC Act, yet the petitioners are entitled to challenge the recommendations of MVC-III as the same dehors the legal provisions. According to him, the respondents are unable to show as to how the criteria laid down under Section 116 A of the DMC Act had been adhered to which includes various factors such assettlement pattern, plotted housing, group housing, colony, availability of civic and social infrastructure, access to roads etc.

23. It was his contention that MVCs are to be constituted every three years; however, MVC-III being constituted in the year 2010, submitted its interim report on 25.06.2010 and ultimately,the final report was submitted on 29.03.2016. According to him, the interim report and the final report have no co-relation with the economic conditions and developments prevailing at the relevant point of time.

(1983) 4 SCC 45 13 Signature Not Verified (2012) 1 SCC 226 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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He, therefore, submitted that the recommendations made in the year 2016 cannot be made applicable in the contemporary times. He criticized the reasoning behind categorisation of Super Commercial Properties on the ground that if the petitioners have higher capacity to pay, the same does not imply that as a sequitur, they shall be subjected to payment of higher taxes. Such a presumption, according to him, is based on untenable figures.

24. Ms.Sonali Malhotra, learned counsel, in her rejoinder submissions, contradicted the submissions made by the respondents. She drew strength from the decision of this Court in the case of Vinod Krishna Kaul to assert that the same would support the petitioners‟ case. She also submitted that there are no special amenities provided by the respondents with respect to the properties which are categorised as Super Commercial Properties and therefore, the writ petitions deserve to be allowed.

25. I have considered the submissions made by learned counsels for the parties and perused the record.

ISSUES

26. On the basis of the submissions made by learned counsel appearing for the parties, the following issues emerge for consideration:-

I. Whether the categorization of the properties of the petitioners as Super Commercial Properties by the MVC- III constitutes reasonable classification under Article 14 of the Constitution of India?

II. Whether the Corporation is justified in re-opening the property tax assessment for the previous years?

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                                                       ANALYSIS

27. Before adjudicating the aforesaid issues, it is expedient to examine the brief background of the municipal functions envisaged to be performed in the NCT of Delhi. Initially, the Municipal Government of Delhi was being administered as per the provisions of the Punjab District Boards Act, 1883 and the Punjab Municipal Act, 1911 through various bodies and local authorities, wherein, the territory of Delhi was allocated under different organs, such as, Municipal Committee, Delhi; the notified area Committee, Civil Stations; the notified area committee, Red Fort; the Municipal Committee, Delhi, Shahdara; the Municipal Committee, West Delhi;

the municipal committee, South Delhi etc. The multiplicity of local authorities overlooking the municipal affairs gave rise to various complications and created difficulties for the authorities as well as for the public at large and hence, it was necessitated to have an uniform administration of such municipal functions. Accordingly, in order to consolidate and amend the laws relating to Municipal Government of Delhi, the DMC Act was enacted by the Parliament, wherein, Section 3 provides that the Government [Government of National Capital Territory of Delhi], is empowered, by notification in the official Gazette, to establish for the purposes of the DMC Act, Corporation or Corporations charged with the Municipal Government of Delhi. Every Corporation so established, shall be a body corporate with the name duly notified by the Government having perpetual succession and a common seal with power, subject to the provisions of the Act, to Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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acquire, hold and dispose of property and may by the said name sue and be sued.

28. The DMC Act encapsulates various provisions which are classified under different chapters, such as establishment of Corporation, functions of the Corporation, municipal authorities under the Corporation, municipal officers and other municipal employees, revenue and expenditure, property and contract, and accounts and audit etc., whereas, Chapter VIII specifically deals with the taxation regime. As has been noted hereinabove, the Corporation is empowered to impose various taxes under Section 113 of the DMC Act, including the property tax. The components of property tax as per Section 114 of the DMC Act include building tax and vacant land tax. Section 114A deals with the building tax which provides that for any building, the building tax shall be equal to the rate of building tax as may be prescribed by a Corporation under Section 114D multiplied by the annual value of covered space of the building determined under Section 116E (1) of the DMC Act. However, the vacant land tax shall be leviable as per Section 114C in respect of any premises which shall be equal to the rate of vacant land tax as may be specified by the Corporation under Section 114E multiplied by the annual value of the vacant land determined under of Section 116E (3). Section 114D of the Act prescribes the base rate of property tax on building in Delhi to be between a minimum of 6% and maximum of 20% of the annual value of such buildings as may be specified by the Corporation from time to time. It further provides that the Corporation may, at any time, prescribe fixed rates between the minimum and maximum rates of tax for different colonies or for different groups of buildings in such colonies.

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29. Section 115A, inter alia, stipulates that every building and every vacant land shall be assessed as a single unit. Section 116 empowers the Government to constitute by notification, in the official Gazette, an MVC, consisting of a Chairperson and such other members, being not less than two and not more than six as the Government may determine. The functions of MVC have already been discussed in preceding paragraphs which essentially relate to making recommendations to the Corporation on matters relating to classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings and fixation of base value per unit area of vacant land or per unit area of covered space of building and factors for increase and decrease or for no increase and decrease, thereof.

Issue (i)

30. The MVC, before recommending the classification of the vacant land and buildings in any ward of Delhi referred to in Section 116(5)

(a) of the DMC Act, into colonies and groups of lands and buildings, takes into consideration various parameters. Section 116A thus becomes imperative to be considered, which is reproduced hereunder for the sake of clarity as:-

―[116A. Classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefore.--

(1) The Municipal Valuation Committee shall recommend the classification of the vacant lands and buildings in any ward of Delhi, referred to in section 5, into colonies and groups of lands and buildings after taking into account the following parameters:--

(a) settlement pattern such as plotted housing, group housing, colony with flats only, urban village, unauthorized colony, resettlement colony, rural village and non-residential areas;

(b) availability of civic and social infrastructure;

(c) access to roads;

(d) access to district centres, local shopping centres, convenience shopping centres, and other markets;

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(e) land prices as may, from time to time, be notified by 5 [the 6 [Government]] or the Delhi Development Authority;

(f) use-wise category of any building including residential building, business building, mercantile building, building for recreation and sports purposes, industrial building, hazardous building and public purpose building including educational, medical and such other institutional building and farmhouse, as may be specified by 2 [ 3 [the Corporation]];

(g) in the case of buildings used for business, mercantile, recreation and sports, industrial, hazardous, storage or farmhouse purposes, the location of such buildings adjacent to such categories of streets, as may, subject to the provisions of sub-section (2), be specified by 2 [ 3 [the Corporation]];

(h) the types of buildings which may be classified as pucca, semi- pucca or katcha, as may be specified by 1 [ 2 [the Corporation]];

(i) the age-wise grouping of buildings as may be specified by 1 [ 2 [the Corporation]]; and

(j) such other parameters as may be considered relevant by the Municipal Valuation Committee.

(2) The Municipal Valuation Committee shall recommend, group wise,--

(a) the base unit area value of any owner-occupied vacant land, or any wholly owner-occupied building of pucca structure, constructed in the year 2000 or thereafter, and put to exclusive residential use, and

(b) the factor for increasing or decreasing, or for not increasing or decreasing, the base unit area values specified in clause (a), separately in respect of each of the parameters of type of colony, use, age, type of structure and occupancy status of the vacant land or building, as the case may be, subject to a lower limit of zero point five and upper limit of ten point zero.‖

31. Section 116B requires the classification of vacant lands and buildings into colonies and groups, specifications of base unit area value thereof, and factors for increase or decrease to be notified by the Corporation. Section 116C requires MVC to consider any objections in respect of public notice issued under Section 116B of the DMC Act. Section 116D envisages that subject to the provisions of Section 169, the base unit area value of vacant land and base unit area value of covered space of building in any group, as may be specified under Section 116C (3), shall be final. The same is to be published and Signature Not Verifiedcopies, thereof, shall also be made available to any person on cost Signature Notetc.

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Section 116E prescribes determination of annual value of covered space of building and of vacant land which essentially is based on base unit area value. Section 116 E reads as under:-

―116E. determination of annual value of covered space of building and of vacant land.--(1) the annual value of any covered space of building in any ward shall be the amount arrived at by multiplying the total area bf such covered space of building by the final base unit area value of such covered space and the relevant factors as referred to in clause (b) of sub-section (2) of section 116 a. explanation.-- "covered space", in relation to a building, shall mean the total floor area in all the floor thereof, including the thickness of walls, and shall include the spaces of covered verandah and courtyard, gangway, garage, common service area, staircase, and balcony including any area projected beyond the plot boundary and such other space as may be prescribed.

(2) 1 [ 2 [the corporation]] may require the total area of the covered space of building as aforesaid to be certified by an architect registered under the architects act, 1972 (20 of 1972), or any licensed architect,116a. classification of vacant lands and buildings into colonies and groups and specification of base unit area values therefor subject to such conditions as may be prescribed.

(3) the annual value of any vacant land in any ward shall be the amount arrived at by multiplying the total area of such vacant land by the final base unit area value of such land and the relevant factors as referred to in clause (b) of subsection (2) of section 116a.

(4) if, in the case of any vacant land or covered space of building, any portion thereof is subject to different final base unit area values or is not self-occupied, the annual value of each such portion shall be computed separately, and the sum of such annual values shall be the annual value for such vacant land or covered space of building, as the case may be.‖

32. Section 120 elucidates that the incidence of property tax and the liability of property tax on any land or building shall primarily be upon the owner, thereof. Section 122 prescribes recovery of property tax from occupiers, whereas, Section 123 prescribes a first charge of property tax on premises on which they are assessed. Section 123A further prescribes for the submission of returns. Section 123B Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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prescribes for self-assessments and submission of return and Section 123C thereby, provides for the revision of assessment.

33. Section 123D envisages the powers of Commissioner regarding assessment which provides that the Commissioner may, at any time,

(i) make suo moto assessment in any case where a return on the basis of self-assessment has not been filed, (ii) revise any assessment where the information furnished in the return of self-assessment is found to be incorrect (iii) reopen any assessment even after the period of one year in any case where it has been detected that there is wilful suppression of information and (iv) to impose a penalty not exceeding 30% of the difference in tax arising from wrong filing of a return in time giving wrong information or wilful suppression of facts.

34. The final report of MVC consists of various factors, however, in the instant cases, the Court is concerned about the categorisation of the petitioners‟ entities as Super Commercial Properties. Clause 4.4 of the final report furnished by MVC-III notes that the big commercial properties like starred hotels, malls, multiplexes, guest houses, petrol pumps, CNG Stations, farmhouses in non-residential use and big show rooms in well-established notified commercial markets are a class by themselves and have no similarity with small commercial properties like small shops. Such big commercial properties, according to MVC- III, have received huge reduction in property tax payable on switchover to UAM and deserve to contribute more to the property tax revenue on account of higher burden on municipal services as well as on account of much higher capacity to pay. The MVC-III, therefore, recommended that big commercial properties like starred hotels, malls, guest house, petrol pumps, farm houses, used for non- residential purposes and big show rooms above 1500 square feet Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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covered area which are mostly in recognised/DDA approved markets should be treated as a separate class by themselves and be classified as Category „A‟ properties. Paragraph no.4.4 of the final recommendations is reproduced as under:-

―4.4 SUPER COMMERCIAL PROPERTIES It has been noted by the Committee that big commercial properties like Starred hotels, Malls; Multiplexes, Guest Houses, Petrol Vumps, CNG Stations, Farm Houses in non-residential use and big show rooms in well established notified commercial market are a class by themselves and have no similarity with other ·small commercial properties like small shops. Such big commercial properties have received too much reduction in Property Tax payable on switch over to U.A.M. and deserve to contribute more to the Property Tax revenues on account of higher burden on Municipal Services as wel1 as on account of much· higher capacity to pay. However, public utility commercial properties like Banks and Post-offices are not similar·. to those big commercial properties and can reasonably be equated with the normal commercial properties in a particular locality so as to attract the same unit area values or factor values. The Committee, therefore, agrees with the presentation made on behalf of the Commissioner, M.C.D. that the big commercial properties like Starred hotels, Malls, Multiplexes, Guest Houses, Petrol Pumps, Farm Houses used for no ideal purposes and big show rooms above 1500 sq. ft. covered area which are mostly in recognized/DDA approved markets should be treated as a separate class by themselves. It is agreed that all Hotels-five star and above, Multiplexes, Petrol Pumps, Farm Houses in non- residential use, Guest Houses, Malls and all commercial properties measuring 1500 sq. ft. or more be treated as category ‗A' properties and 3 & 4 Star Hotels treated as category 'B' if the colony is categorized below 'B', regardless of the category of the colonies in which they incidentally fall.

Also the Super Commercial Properties, except Hotels - 5 star & above (which would continue to attract a factor of 10), should attract factor of 6 instead of 4. This criterion of 1500 Sq. ft. and above will cover all big commercial properties which will be mostly in established DDA approved markets.

Moreover, these big special commercial properties are different from small shops, etc. and have got too steep a reduction in taxes are the time of switchover to UAM. These should be taxed by applying a factor of 6 - against 4 at present.‖

35. It is thus seen that on account of classifying the petitioners in Signature Not VerifiedCategory „A‟, various parameters were altered from MVC-I to MVC- Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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III. This categorisation, essentially from category „D‟ to category „A‟, resulted in automatic hike in the payment of property taxes on the part of the petitioners. However, further scrutiny of the recommendations of MVC-III in paragraph no.3.22 of its final report would exhibit that it has taken into consideration various aspects such as: (i) capital value of land, (ii) prevalent rental value, (iii) age of colony, (iv) road on which the colony is located, (v) infrastructure (physical), (vi) social infrastructure, (vii) levy of services, (viii) type of colony (ix) proximity to commercial centres, (x) location of colony, (xi) metro lines and stations etc. for the purpose of categorisation.

36. While categorising the shops situated in a mall as Super Commercial Properties, MVC-II was conscious of the aforenoted parameters. In Paragraph no.3.22 (viii & ix), following pertinent observations have been made by MVC-III:-

viii) Proximity to Commercial Centers:

Committee while maintaining the existing system of categorization of · colonies on the basis of proximity to commercial centres, the committee came to them conclusion that all big commercial properties like malls/multiplexes, five star .and above Hotels, Guest Houses, Farm Houses in non-residential use and commercial show rooms with covered area of 1500· Sq. ft. and above be categorized as ‗A', while all 3 & 4 Star Hotels be categorized as 'B', if otherwise categorized below that.

ix) Location of colonies:

The Committee found no need for any change in the existing grading done by MVC-1 under this parameter except that all colonies developed by DDA in East Delhi which have a distinct and separate character as compared to other colonies in East Delhi need to be categorized one above their present categorization. Therefore, the committee agrees with the proposal made in the presentation ofthe MCD that all DDA developed colonies in East Delhi be categorized on par with other DDA developed colonies in East/North Delhi and categorization thereof shall one category above from the existing categorization. Their list alongwith old and Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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new categorisation. Their list alongwith old and new categorization is given in Annexure X.

37. The aforesaid recommendations came to be implemented under Section 116 of the DMC Act vide notification dated 29.03.2016 which, inter alia, states that in view of the resolution dated 27.07.2015, MVC-III report has been adopted which would be implemented w.e.f. 01.04.2016. The notification dated 29.03.2016 reads as under:-

―Sub: Implementation of MVC-III Report U /S 116 of Delhi Municipal Corporation Act, 1957.

Under the provisions of the Delhi Municipal Corporation Act, 1957 amended from time to time and under the power vested with Municipal Valuation Committee U/S 116 of the Delhi Municipal Corporation Act, 1957, reported to erstwhile Delhi Municipal Corporation the IIIrdMVC Report has been adopted by East Delhi Municipal Corporation vide Resolution No. 76 dated 27.07.2015, which will be implemented w.e.f 01.04.2016 onwards till further constitution MVC. The comprehensive details of adoption of MVC- III report is available at website www.mcdonline.gov.in and the office of Assessment & Collection Department of East Delhi municipal Corporation.‖

38. As has been noted in the preceding paragraphs, a complete exemption from imposition of higher taxes under MVC-III recommendations was granted for the year 2016-17 and therefore, while extending the exemption to acertain set of properties, the recommendations have been fully made applicable w.e.f. 01.04.2017.

39. In the case of Vinod Krishan Kaul14, one of the arguments advanced by the petitioners was that by virtue of Section 116A of the DMC Act, MVC has been given unanalysed and arbitrary power in recommending the classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings. It was argued therein that certain provisions, particularly Section 116A(1)(j) 14 Signature Not Verified 2018 SCC OnLine Del 8096 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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empowered MVC to take into account ominous parameters which were not even spelled out in the DMC Act or were not even in the contemplation of the legislature, while making its recommendations regarding classification of vacant lands and buildings into colonies and groups of land and buildings. While dealing with the aforesaid argument, the Court placed reliance on a decision of the Supreme Court in the case of Anant Mill Company Ltd. v. State of Gujarat15 and in paragraph no.49 of the said decision held that firstly, categorisation of colonies/area/localities in Delhi into different categories is to be carried out keeping in mind firstly, the parameters as specified in Clauses (a) to (j) of Section 116A(1) and secondly, for arriving at the base unit area values and the multiplicative factor, clear guidelines have been prescribed and therefore, the provisions of Section 116A and other related provisionscannot be regarded as arbitrary or contrary to Article 14 of the Constitution of India. In paragraph No.41 to 49 of the decision in Vinod Krishna Kaul, the following pertinent observations have been made:-

―41. These parameters fall within the scope of permissible classification. In taxation matters, a narrow approach to classification should not be adopted as in the words of the Supreme Court 'the power of the legislature to classify is of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways'.

42. A point had been raised that clause (j) of section 116A(1) ["such other parameters as may be considered relevant by the Municipal Valuation Committee"] is open-ended and leaves unguided and un-

canalised discretion with the MVC. We do not agree with this submission for the simple reason that the said clause (j) is not to be read in isolation but in conjunction with the other clauses from which it will take colour.

43. Sub-section (2) of section 116A requires the MVC to recommend, groupwise, (a) the base unit area value of any owner occupied vacant land, or any wholly owner-occupied building of 15 Signature Not Verified (1975) 2 SCC 175 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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pucca structure, constructed in the year 2000 or thereafter, and put to exclusive residential use, and (b) the factor for increasing or decreasing or for not increasing or decreasing, the base unit area values in respect of each of the parameters of type of colony, use, age, type of structure and occupancy status of the vacant land or building as the case may be, subject to a lower limit of zero point five and upper limit of ten point zero.

44. Once the MVC makes its recommendations, the MCD, by virtue of section 116B, is required to declare its intention to classify vacant lands and buildings in each ward into such colonies and groups of lands and buildings as the MCD may, by public notice, specify. The MCD is also required to specify, in such public notice, the base value it proposes to specify per unit area of vacant land and per unit area of covered space of buildings within each such group and also the factors for increasing or decreasing, or for not increasing or decreasing, the base unit area values of vacant lands and buildings. In terms of section 116B(2), if any representation is received by MCD, pursuant to the public notice, from any group in any colony, the MCD is required to refer the representation to the MVC for reconsideration. The decision of the MVC thereon, subject to the provisions of section 116K, is binding on the MCD.

45. Section 116C also enables any owner or occupier of any vacant land or building to submit his objection regarding -- the manner of classification of any group or groups, the base value per unit area of vacant land or the base value per unit area of covered space of buildings in any group and/or the multiplicative factors specified in Section 116A(2)(b) - to the MCD within 30 days from the publication of the public notice. Any such objection has to be considered by the MVC and that, too, after giving the objector an opportunity of being heard as per the prescribed procedure. Once all this is done and 30 days have expired from the date of publication of the public notice under section 116B and the recommendations of the MVC on the objections are considered, the MCD is required by section 116C(3) to issue a public notice specifying, groupwise, the base unit area value of vacant land and the base unit area value of covered space of buildings and the factors referred to in section 116A(2)(b). The proviso to section 116C(3) stipulates that the MCD shall not alter the unit area values recommended by the MVC without approval of the Government. 46. Ultimately, section 116D(1) stipulates that, subject to the provisions of section 169, the base unit area value of vacant land and base unit area of covered space of buildings in any group, as specified under section 116C(3), shall be final. And, section 116D(2) requires that the MCD shall publish the final base unit area values and the multiplicative factors. 47. It is in this manner that the UAV (unit area value) and the multiplicative factors -- AF (Age Factor), OF (Occupancy Factor), UF (Use Factor) and SF (Structure Factor) - are determined and notified to the public at large. As indicated in Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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the counter affidavit filed on behalf of the MCD in WP(C) No. 8030 of 2003, all these steps were followed. It is also stated therein that the MVC constituted under section 116 had considered the objections received pursuant to the public notice dated 03.01.2004 issued by the MCD and had even recommended changes after giving the objectors opportunity of hearing. It is also stated that the classification of colonies/areas/localities is based on the parameters prescribed under the Act. 48. It is pertinent to note that the classification exercise conducted by the MVC has resulted in eight (8) categories (A to H) in which colonies/ areas/ localities in Delhi have been placed. Each of these categories has been prescribed a UAV, ranging from 630 per sq.m for Category A to 100 per sq.m. for Category H. The Age Factor (AF) ranges from 0.5, for covered spaces constructed prior to 1960, to 1, for covered spaces constructed in 2000 and thereafter. As regards the Occupancy Factor (OF), it is 1 if self-occupied and 2 if tenanted. The Use Factor (UF) varies from 1 for Residential and Public Purpose to 10 for Star Hotels (3 star & above), Hoardings and Towers. The Use Factor for Industry, Entertainment, Recreation & Clubs has been specified as 3 and that of Utilities and Business as 2 and 4, respectively. Finally, the Structure Factor (SF) for pucca and semi- pucca buildings is 1, while it is 0.5 for kutcha buildings.

49. From the above discussion, it is apparent that clear guidelines have been prescribed under the new regime for, first of all, classifying colonies/ areas/ localities in Delhi into different categories depending upon the parameters as specified in clauses

(a) to (j) of section 116A(1) and, secondly, for arriving at the base unit area values and the multiplicative factors. Thus, the provisions of section 116A and other related provisions cannot be regarded as being arbitrary or contrary to article 14 of the Constitution.‖

40. It could very well be seen that the Court has placed reliance on the decision of the Supreme Court in the case of Budhan Choudhry v. The State of Bihar16, wherein, it was held that Article 14 of the constitution prohibits class legislation but does not proscribe reasonable classificationand this proposition of law has stood the test of time.

41. A glance over the well settled jurisprudence on Article 14 would evince that the thrust of permissible classification rests on an intelligible differentia which distinguishes persons or things that are 16 Signature Not Verified AIR 1955 SC 191 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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grouped together from others, left out of the groups, and the differentia therein, must have a rationale nexus to the object sought to be achieved by the Statute in question. In case of permissible classification, mathematical nicety and perfect equalitymay not be desirable to be reckoned. One of the earliest authoritative references with respect to the extent and scope of Article 14 of the Constitution of India can be gainfully found in the case of D.S. Nakara & Ors. v. Union of India17, wherein, the Supreme Court has emphatically noted as under:-

―11. The decisions clearly lay down that though Article 14 forbids class legislation, it does not forbid reasonable classification for the purpose of legislation. In order, however, to pass the test of permissible classification, two conditions must be fulfilled, viz. (i) that the classification must be founded on an intelligible differentia which distinguishes persons or things that are grouped together from those that are left out of the group; and (ii) that that differentia must have a rational relation to the objects sought to be achieved by the statute in question [See Shri Ram Krishna Dalmia v. Shri Justice S.R. Tendolkar& Ors.5]. The classification may be founded on differential basis according to objects sought to be achieved but what is implicit in it is that there ought to be a nexus, i.e. casual connection between the basis of classification and object of the statute under consideration. It is equally well settled by the decisions of this Court that Article 14 condemns discrimination not only by a substantive law but also by a law of procedure.‖

42. The rigor of law with respect to the aforesaid facet of equality ripened with the passage of time through a catena of judicial pronouncements and the Supreme Court, in the case of KR Lakshman v. Karnataka Electricity Board18, has eloquently held that the Court has to apply dual test i.e., whether the classification is rational and based upon an intelligible differentia, which distinguished persons or things that are grouped together from others and whether the basis of 17 (1983) 1 SCC 305 18 Signature Not Verified AIR 2001 SC 595 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 54 -

differentiation has any rational nexus or relation with its avowed policy and objects.

43. In the same vein, reliance can be placed on a decision in the case of Saurabh Chaudri and Ors v. UOI and Ors.19, wherein, the principle of intelligible differentia was held to be pivotal in reasonably classifying groups of shared characteristics, as distinguished from other groups and such classification is justified, if it is aligned with the intended purpose sought to be achieved.

44. The twin test of reasonable classification and rationale nexus has also recently been applied by the Supreme Court in the case of Rajbala v. State of Haryana20, wherein, the Court upheld the rationality of classification of five categories of persons, who were barred from contesting panchayat elections finding that the said classification was reasonable.

45. It is also pertinent to lend credence on the decision in the case of State of Bombay v. FN Balsara21, wherein, the Supreme Court took a view that every classification, to some degree, is likely to produce some inequality, and mere production of inequality is not enough. It further noted that the presumption is always in favour of the constitutionality of the enactment since it must be assumed that the legislature understands and correctly appreciates the need of its own people and the discrimination is based on adequate grounds.

46. Reliance can also be placed on the decision in the case of RK Garg and Ors. v. Union of India22, wherein, it has been held that the presumption of constitutionality is enhanced in the case of law of taxation and laws regulating economic activities as these laws are 19 AIR 2004 SC 2212 20 (2016) 2 SCC 445 21 AIR 1951 SC 318 22 Signature Not Verified AIR 1981 SC 2138 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 55 -

conventionally understood to be the matters of policy which have been arrived at after due deliberations of the adept professionals. Therefore, only because there may be a probability of a better classification cannot be a ground to strike down policy for infringing fundamental right to equality.

47. Another test which has evolved over the course of time is the test of manifest arbitrariness. The foundation of this test lies in the fact that equality and arbitrariness cannot co-exist. An arbitrary action, which is neither based on reason nor on fair-play, essentially results into the propagation of inequality. In the facts of the present matter, however, there appears to be no reason to apply the tests in isolation as the primary question involved in the matter is with regard to the validity of a classification.

48. Upon a perusal of factual matrix of the case vis-à-vis the established position of law in the decisions referred hereinabove, it becomes evident that Section 116A of the DMC Act duly empowers MVC to recommend the classification of vacant lands and buildings in any ward of Delhi into colonies and groups of lands and buildings after taking into account the parameters enunciated, therein. On an overall examination of various parameters, if MVC finds that the group of certain buildings forms a separate class, the same can always be placed distinctly and separately from other categories of buildings. Such a placement, however, must satisfy the test of reasonableness and refute class legislation.The parameters which are essentially required to be examined, under Section 116A, inter alia, includes settlement patterns, availability of civic and social infrastructure, access to roads, access to district centres, local shopping centres, Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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convenience shopping centres, land prices and use-wise category of buildings etc.

49. If the characteristics of the shops situated in a mall are looked into, they certainly form a separate class on account of various reasons, namely, (i) they are located in an integrated complex comprising of bouquet of activities like eating joints, health and fitness, cyber cafes, corporate offices, pubs, etc.; (ii) the malls are in a way, one-stop destination catering to different needs of public at large;

(iii) there is always highest quality of civic and social infrastructure available; (iv) on account of heavy footfall, corresponding extra burden is obvious on Corporation and on various other Departments;

(v) the centres are comprising of multiple markets; (vi) every need of the consumer from a needle to an anchor is met at such places etc. These are only illustrative factors which distinguish the petitioners‟ entities from other entities of the similar nature in one or the other way. There are bound to be other aspects as well to draw such distinction from a normal shop situated in markets. Similarly, the entities at multiplexes, metro stations and flattened factory also stand out from traditional commercial setups of the similar nature, inter alia, due to their unique ability to generate high levels of activity, create commercial ecosystem around them and stimulate establishment of high value urban spaces. The overall footprint of such buildings/spaces on the available public resources is also on a different plane as compared to normal shops or markets.

50. On a conjoint reading of Section 114D, which prescribes different rates of taxation, between the minimum to maximum for different colonies or for different groups of buildings in such colonies and Section 116A of the DMC Act, the Court is of the considered Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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opinion that any placement of a set of buildings into a specific category cannot be said to be a class legislation, rather the same would be considered a reasonable classification. The said classification does not reek of arbitrariness. The factors, as prescribed under Section 116A, can together be accounted for in arriving at such conclusion and those shops/properties which are situated in a particular colony will have no bearing, in view of the specialities attached to the sets of specially classified shops/buildings. The location of shops in a shopping mall, a multiplex, entities at metro stations etc. cannot be compared with any other normal shop located in a local market. The high-end local markets, however, would be considered differently for their categorisation, but the same in itself will not detain MVC in placing a particular set of shops or buildings with similar facilities and ambience into Category „A‟ and describing them to be Super Commercial Properties.

51. In the instant cases, more importantly, on publication of the interim report, the objections were invited with respect to the classification of properties and numerous other recommendations. Various objections were received and considered, thoroughly, by the MVC. It is an admitted position that none of the petitioners had raised any objections at the relevant point of time.

52. It is noteworthy that the MVC is a creation under the Statute and by virtue of the same, it is mandated to follow the procedure laid down in the DMC Act. The Court, under its power of judicial review can certainly examine the decision-making process, however, the decision arrived at per se cannot be made amenable to the review, unless the same is shown to be completely discriminatory, arbitrary or illegal.

Signature Not Verified                                                           Signature Not Verified
Digitally Signed                                                                 Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                          By:PURUSHAINDRA
18:23:47                                                                         KUMAR KAURAV
                                                        - 58 -

53. The MVC-III vide its recommendations has assigned various reasons as to why there is a need to categorize some of the properties as Super Commercial Properties.The decision, therefore, is not bereft of application of mind. The same rather derives strength from the provisions of the DMC Act itself. Further, it needs to be noted that the inherent statutory purpose of MVC is classification of colonies, lands and buildings and thus, the MVC cannot be put to question for discharging its statutory duties unless the action is procedurally unconstitutional or reeks of arbitrariness or patent illegality or the classification is not based on the relevant parameters. The Court cannot lose its sight from the elementary purpose of the constitution of MVC itself and merely because MVC has reasoned the paying capacity of the shop owners as one of the factors for the categorisation, the entire decision cannot be disturbed when the same independently passes the scrutiny of law, particularly in light of the tenets of equality and the fact that it is based on due consideration of various other parameters.

54. It is well settled through various pronouncements of the Supreme Court that the principle underlying the guarantee in Article 14 of the Constitution of India is not that the same rules of law should be applicable to all persons within the territory of India or that the remedy should be made available to them irrespective of difference of circumstances. The said legal position has been reaffirmed even in the decisions relied upon by learned counsel appearing for the petitioners. Article 14 of the Constitution of India only signifies that all the individuals in similarly placed circumstances shall be treated alike, both in terms of privileges conferred and liabilities imposed. Undoubtedly, the legislature has a right of classifying persons and Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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placing those whose conditions are substantially similar under the same rigour of law, while applying different rules to persons who are differently situated. In making the classification, the legislature cannot certainly be expected to provide an „abstract symmetry‟. What is prohibited is arbitrary, artificial and an evasive classification. In essence, classification must hinge upon real and substantial distinction bearing a reasonable and just relation to the things in respect of which the classification is made. It also remains undisputed that the presumption is always in favour of the constitutionality of an enactment and the burden is upon him who attacks it to show that there has been transgression of constitutional principles. Whether the classification, if any, is reasonable or arbitrary or is substantial has to be adjudicated upon by the Courts and the decision must turn more on one‟s common sense than on an over refined legal distinction of subtleties (See:State of West Bengal v. Anwar Ali Sarkar23).

55. At this juncture, an ancillary issue which also merits consideration is the extent of judicial review which can be exercised to interfere with the authority of the Corporation to impose taxes.

56. It is beneficial to forthwith refer to the case of Khandige Sham Bhat v. Agriculture Income Tax Officer24, wherein, the Supreme Court has held that the Courts, in view of the inherent complexity of fiscal legislation, admit a larger discretion to the legislature in the matters of classification, so long as it adheres to the fundamental principles underlying the doctrine of equality. The power of the legislature to classify is said to be of wide range and flexibility so that it can adjust its system of taxation in all proper and reasonable ways. In the case of State of Kerala v. Haji K. Haji K. Kutty Naha and 23 AIR 1952 SC 75 24 Signature Not Verified 1963 3 SCR 809 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 60 -

Ors.25 relied upon by the petitioners, the classification was held to be not permissible as while enacting Kerala Building Tax Act, no attempt at any reasonable classification was found to have been made by the legislature. The class to which a building belongs, the nature of construction, the purpose for which it is used, its situation, its capacity for profitable use, and other relevant circumstances which have a bearing on matters of taxation were not considered, therein. The method was adopted merely on the basis of floor area of the building, irrespective of all other considerations. The Court noted that where objects, persons or transactions, essentially dissimilar, are treated by the imposition of a uniform tax, it may result into discrimination. A refusal to make a rational classification may itself in some cases operate as denial of equality. If the aforesaid enunciation of law is applied under the facts of the present case, the same would justify the recommendations of MVC-III, instead of sustaining the arguments of the petitioners. The recommendations of MVC-III consider the nature of the building, the object of its construction, persons who occupy the premises, nature of transactions, potential for generation of commercial activity, total constructed area and other circumstances as has been noticed in preceding paragraphs. It is thus seen that the decision in the case of Haji K. Haji26 would not support the case of the petitioners.

57. The Supreme Court in the case of S.Kodar27, while considering the argument of applicability of different rates of tax imposed on different dealers, has held that as long as the tax retains its avowed character and does not confiscate property to the State under the guise 25 1968 SCC OnLine SC 122 26 AIR 1969 SUPREME COURT 378 27 Signature Not Verified 1974 SCC (4) 422 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 61 -

of a tax, the reasonableness of the tax is outside judicial ken. The volume of rate of tax depending upon the turnover was held to be permissible, holding therein, that the basis for the same isthat a large dealer occupies a position of economic superiority, thus, making his tax heavier is not arbitrary, rather it is an attempt to rationalise the payment proportionately with the capacity to pay and arrive at a more genuine equality. It has also been held that the economic wisdom of tax is within legislative domain. Similar view has been taken in the case of Sadik Bakery28 wherein, the Supreme Court was called upon to consider whether there is rationality in prescribing different tax rates depending upon the capacity to pay tax.The Supreme Court took a view that there is rationality in the said proposition and the same principle was found to be sound in common sense and in consonance with the social justice. In the case of Hoechst Pharmaceuticals29, the Supreme Court has held that on the question of economic regulations and related matters, the Court must prefer the legislative judgment.

58. Recently, in the case of Vishal Tiwari v. Union of India30,the Supreme Court has reiterated the enunciation of law that the Court ought not to substitute its own view by supplanting the role of anexpert, when technical questions arise particularly in the financial or economic realm; experts with domain knowledge in the field have expressed their views; and such views are duly considered by the expert regulator in designing policies and implementing them in the exercise of its power to frame subordinate legislation.

59. The settled law on the extent of jurisdiction of the Courts to test the constitutional validity of the fiscal statutes states that the taxing 28 1988 SCR (2) 7 29 1983 (4) SCC 45 30 Signature Not Verified 2024 INSC 3 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 62 -

statute is not exposed to attack on the ground of discrimination merely because different rates of taxation are prescribed for different categories of persons, transactions, occupations or objects, as has been expounded in the case of N. Venugopala Ravi Varma Rajah v. Union of India31. Further, in the case of The Amalgamated Tea Estates Co. Ltd. v. State of Kerala32, it has been held that as revenue is the first necessity of the State and as taxes are raised for various purposes and by an adjustment of diverse elements, the Court grants to the State greater choice of classification in the field of taxation than in other spheres. It is also pertinent to note that the taxation regime of a country is a reflection of the social outlook of the country and a sound taxation policy lies at the core of the idea of social justice. For, the tool of taxation aims to impose a proportionate burden on the subjects for the collective benefit of all.

60. In the instant case, MVC-III was constituted in accordance with the statute comprising of experts and there is no assertion in the petitions that MVC-III has not acted as per the procedure laid down in the extant rules and regulations. MVC-III submitted its interim report on 25.06.2010 and thereafter, a sub-committee of five members was set up by the Corporation for scrutinizing the interim report. The sub- committee submitted its report to the Standing Committee of the Corporation. On 15.12.2010, the Standing Committee approved the report of the Sub-committee and recommended it to the Corporation. It is, only thereafter, that a notice was issued by the Corporation notifying the interim report of MVC-III declaring its intention to classify vacant land and building in each ward and inviting 31 (1969) 1 SCC 681 32 Signature Not Verified (1974) 4 SCC 415 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 63 -

representation, thereon, as mandated by Section 116B of the DMC Act.

61. The aforesaid public notice dated 02.01.2011, received 131 representations which were duly scrutinized and heard by the MVC-III after fixing a date/time for each of them, through a notice issued in that regard. A public notice inviting suggestions, by the newly constituted MVC had also been issued on 09.09.2009 at the time of commencement of its work. The same had also led to numerous representations which were also heard by MVC-III along with the representations received pursuant to the public notice dated 02.01.2011. As stated in the counter-affidavit filed by the respondents, MVC-III held sixteen (16) hearings to consider the representations on various dates i.e., 24.01.2011, 28.01.2011, 31.01.2011, 02.02.2011, 04.02.2011, 09.01.2011, 11.02.2011, 14.02.2011, 21.02.2011, 23.02.2011, 25.02.2011, 28.02.2011, 04.03.2011, 07.03.2011, 09.03.2011 and 25.03.2011. It is only thereafter that MVC-III gave its final report which is binding upon the Corporation in terms of Section 116 B (2) of the DMC Act. Admittedly, none of the petitioners had at any point of time raised any objections. This Court, therefore, under such circumstances, is deprived of any consideration of the petitioners‟ objection in the first place itself, which further narrows the scope of interference directly by the Constitutional Court.

62. The petitioners have also strenuously argued that on account of the classification of land as per Delhi Circle Rates, 2014, the colonies in Delhi had already been categorised from „A‟ to „H‟ for the purposes of their monetary value based on various factors laid down therein, and therefore, classification of the entities present in a particular colony cannot be made differently from the colony they are located in.

Signature Not Verified                                                            Signature Not Verified
Digitally Signed                                                                  Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                           By:PURUSHAINDRA
18:23:47                                                                          KUMAR KAURAV
                                                           - 64 -

However, the said argument also does not hold any water as if an entity stands on a different footing from the other entities located in the same colony and the same can be distinctly classified as similar to a different colony category, it would be justified to do so. Merely because an entity lies in a particular colony, it cannot be a sufficient reason to classify it in the same category despite the fact that the entity is differently placed in the said area. In fact, to do so would reflect obliviousness on the part of the municipal authorities from the prevailing ground realities of commercial spaces.

63. Even if one is to consider the relevant provision purely on the anvil of statutory interpretation, it is inescapable to note that colonies, lands and buildings are couched as separate entities for the purpose of classification. Thus, the classification of buildings, such as malls, metro stations etc., on the same piece of land is a permissible classification and the same is not contingent upon the classification of the land parcel on which such buildings are situated. If the submission of the petitioners is to be accepted, the same would tantamount to depriving the municipal authority from exercising its statutory mandate in its true letter and spirit.

64. An upshot of the aforesaid discussion would lead to conclude that the categorisation of the petitioners as Super Commercial Properties stands the scrutiny of Article 14 of the Constitution of India. The factors enumerated by MVC-III provide a clear and identifiable basis for a reasonable classification and more so, the said classification also meets the standards of rational nexus with the legitimate municipal objective. Therefore, the differential treatment alleged by the petitioners is in line with the Constitutional scheme and cannot be said to be arbitrary or whimsical.

Signature Not Verified                                                            Signature Not Verified
Digitally Signed                                                                  Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                           By:PURUSHAINDRA
18:23:47                                                                          KUMAR KAURAV
                                                         - 65 -

65. The Court, therefore, finds that neither there is any unreasonable classification nor there is any violation of the provisions of Section 116A of the DMC Act. The argument with respect to unreasonable classification and the violation of the provisions of Section 116A of the DMC Act, stands rejected. Consequently, the Court does not find any reason, much less a cogent reason to interdict with the authority of imposition of tax which has been reasonably exercised by the Corporation.

Issue (ii)

66. Having decided the aforesaid issue against the petitioners, the Court shall now proceed to determine the validity of reopening of assessments for the previous years. An argument has been made on the strength of decision of this Court in the case of Ved Marwah33 that the Corporation in some of the writ petitions sought to recover property tax with retrospective effect.

67. If the controversy in the case of Ved Marwah34 is looked at, the same was related with respect to challenge laid under Section 72 of the New Delhi Municipal Council Act, 1994 (hereinafter referred to as 'NDMC Act'). In paragraph no.13 of the said decision, the Court noted that the notices for revising the assessment in all cases were issued over a decade prior to the passing of the final orders. While considering the provisions of Section 72 of the NDMC Act, the Court took note of the decision in the case of State of Punjab and Ors. v. Bhatinda District Corporate Milk Producers Union Ltd.35 with respect to limitation on exercise of such power and held that the finalisation of assessment list or its revision after over twelve years 33 2018 SCC OnLine Del 8096 34 2018 SCC OnLine Del 8096 35 Signature Not Verified (2007) 11 SCC 363 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 66 -

cannot be countenanced. The same was found to be unreasonable and arbitrary.

68. Section 123B of the DMC Act, in the instant cases, requires the owner of any vacant land or covered space of buildings or any other persons liable to pay the property tax or any occupier in the absence of such owner or person to file a return of self-assessment within 60 days of coming into force of the Amendment Act of 2003.

69. The argument with respect to retrospective taxation deserves to be considered in view of the period of the demand notice. The Corporation, by way of „Chart no.1-Shops in Malls‟, has placed on record,inter alia, property details, challenge, assessment order details, demand notice, period and amount along with remarks. The said chart is extracted as under:-

Chart No. 1- SHOPS IN MALLS A. (Demand Notice for the Period of MVC-I & MVC-III) S.N Case Property Prayers/Challenges Assessment Demand Remark o. Title Details Order details Notice period and amount

1. HARS Unit No.  Quashing Vide No. D-612 Amount - No proper H 27-28, notification dtd 28.09.2021 as per document dt. (in favour of MVC 1st- submitted VARD GF, 31.03.2017. Harshvardhan Rs. supporting HAN Unity 11.07.2018, Bansal) wef from 6036941 payment of One 18.06.2019.

BANS 01.04.2008 to (01.04.200 correct Mall.

                                                                          31.03.2017. After   8        to   PTR before
                              AL V/s   Plot no.           Quashing
                                       29                                 implementation      31.03.2017    implementa
                                                           Assessment
                              EAST     and 31,                            of MVC 3, Bill      )             tion     of
                                                           Notice and
                              DMC&     CBD                 Order dt.      for the FY 2017-                  MVC-III

Shahadar 28.09.2021. 2018 to 2019-20 ANR a,  Quashing as per W.P.(C Delhi- 32. invoices dt. MVC 3rd- Willfully& )- 03.05.2019 Rs. conscious and 8757027 omission to 13465/ 15.11.2019. (2017- pay 2021 demanding 2018 and property Signature Not Verified Rs. Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 67 -

                                                  71,87,941                           2019-20)       tax   after
                                                  for 2017-19.                                       the coming
                                                 UAV                                                into effect
                                                  factor- Rs.                                        of MVC-III
                                                                                      Total- Rs.
                                                  630/-, UF-6,
                                                  OF-2 and                            1,47,93,96
                                                  Category 'A'                        8      (with
                                                  be quashed.                         penalty        Therefore,
                                                 Property tax                        and            power U/s-
                                                  Rs. 28,                             interest as    123D
                                                  87,587.546                          on     date)   justifiably
                                                  for the years                       (after         invoked
                                                  2008-2009                           adjustment
                                                  to 2021-22-                         of the paid
                                                  is already                          amount)
                                                  deposited
                                                  and the
                                                  same to be
                                                  taken as full
                                                  and final
                                                  payment.
                   2.     SAVIT   Unit No.       Quashing        Vide No. D-307 Amount -            No proper
                                  LG- 2,           notification
                          RI                                      dtd 13.07.2021 (in MVC 1"-         document
                                  Unity            dt.                               Rs.             submitted
                          MITTA One                30.06.2018,    favour          of 31,67,060       supporting
                                                   11.07.2018,
                          L V/S Mall Plot                         Petitioner)    wef (01.04.201      payment of
                                  no.   29         18.06.2019.                       0        to     correct
                          EAST                                    from 01.04.2010
                                  and 31,                                            31.03.2017      PTR before
                          DMC & CBD              Quashing        to     31.03.2017. )               implementa
                          ANR     Shahadar        Assessment      Afterimplementati                  tion     of
                                  a, Delhi-       Notice dt.                                         MVC-III
                          W.P.(C) 32.             06.07.2021      on of MVC 3, Bill
                                                                                   MVC 3rd -
                          13463/2                 and             for the FY 2017- Rs.
                                                  13.07.2021                       91,78,975         Willfully&
                          021                                     2018 to 2019-20.
                                                 Quashing                         (2017-            conscious
                                                  Demand
                                                                                   2018 and          omission to
                                                  Notice dt.
                                                                                   2019-20)          pay
                                                  11.10.2021
                                                  demanding                                          property
                                                  Rs.                                                tax    after
                                                  94,49,071                           Total- Rs.     the coming
                                                  including                           1,23,46,03     into effect
                                                  penalty and                         5      (with   of MVC-III
                                                  interest for                        penalty
                                                  2010-2020                           and
                                                                                      interest as    Therefore,
                                                 UAV                                 on     date)   power U/s-
                                                  factor- Rs.                         (after         123D
                                                  630/-, UF-                          adjustment     justifiably
                                                  6, OF-2                             of the paid    invoked
                                                  and                                 amount
                                                  Category
                                                  'A' be
                                                  quashed.


                                                 Property tax
Signature Not Verified                                                                       Signature Not Verified
Digitally Signed                                                                             Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                      By:PURUSHAINDRA
18:23:47                                                                                     KUMAR KAURAV
                                                                    - 68 -

                                                       Rs.
                                                       38,63,826
                                                       for the
                                                       years 2008-
                                                       2009
                   3.     SAVIT     Unit No.          Quashing          Vide No D-556 Amount- as No                      proper
                          RI        GF-24,             notification      dtd21.09.2021 (in per          MVC document
                          MITTA Unity                  dt.               favour           of 1st          -Rs. submitted
                          L     V/S One Mall,          29.03.2016,3 Petitioner) wef 5,28,697(01 supporting
                          EAST      Plot     no.       0.06.2018,   from 01.04.2010 .04.2010    payment of
                          DMC & 29           and       11.07.2018,       to                    to31.03.201 correct PTR
                          ANR       31, CBD            18.06.2019.       31.03.2017.Afteri     7) as per before
                          W.P.(C) Shahadar                               mplementation of MVC             3rd- implementa
                          -         a, Delhi-         Quashing          MVC 3, Bill for Rs.                     tion          of
                          13468/2 32.                  Assessment        the FY 2017-2018 38,28,917              MVC-III

021 Notice dt. to 2019-20. (2017-2018 Willfully& 21.09.2021 and 2019-

                                                                                                                 conscious
                                                                                               20)      Total-
                                                      UAV                                     Rs.
                                                                                                                 omission to

                                                       factor-     Rs.                                           pay
                                                                                               43,57,614
                                                                                                                 property tax
                                                       630/-, UF-6,                            (with
                                                       OF-2        and                                           after       the
                                                                                               penalty and
                                                       Category 'A'                                              coming into
                                                                                               interest    as
                                                       be quashed.                                               effect        of
                                                                                               on        date)
                                                                                                                 MVC-Ill
                                                                                               (after
                                                      Property tax
                                                                                               adjustment        Therefore,
                                                       Rs.15,29,89
                                                                                               of the paid power            Us-
                                                       3     for   the
                                                                                               amount)           123D
                                                       years 2008-
                                                                                                                 justifiably
                                                       2009         to
                                                                                                                 invoked
                                                       2021-2022
                                                       already
                                                       deposited to
                                                       be taken as
                                                       full and final
                                                       payment.

                   4.     RAKES Unit No.              Quashing          Vide No. D-810 Amount            - No proper
                          H         F-102,             notification      dtd 13.11.2020 (in    as      per document
                                                                                                             submitted
                          NAND      V3S                dt.               favour           of   MVC 1st- supporting
                          A      & Mall, Plot          30.06.2018,       Petitioner)    wef    Rs. 51,244 payment of
                                                                                                             correct
                      ANR.          no.      10        11.07.2018,       from     01.04.2013   (01.04.2013
                                                                                                             PTR before
Signature Not Verified                                                                                Signature Not Verified
Digitally Signed                                                                                      Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                               By:PURUSHAINDRA
18:23:47                                                                                              KUMAR KAURAV
                                                                    - 69 -

                          V/s       Lakshmi            18.06.2019.       to       31.03.2017. to     implementa
                          EAST      Nagar,                           After             31.03.2017) tion        of

                          DMC       District          Quashing      implementation of as       per
                                                                                                     MVC-III

                          W.P.(C) Centre,              Assessment MVC 3, Bill for MVC 3rd- Willfully&
                                                                                                     conscious
                          -         Delhi- 92          Order     dt. the FY 2017-2018 Rs.
                                                                                                     omission to
                          2394/20                      13.11.2020    to 2019-20.       8,53,994      pay
                                                                                                     property
                          21                                                           (2017-2018 tax
                                                      Quashing                                             after
                                                                                       and 2019- the coming
                                                       Demand dt.                                    into effect
                                                                                       20) Total-
                                                       Notice                                        of MVC-IlI
                                                                                       Rs.
                                                       13.11.2020                                    Therefore,
                                                                                       9,05,238      power U/s-
                                                       demanding
                                                                                       (with         123D
                                                       Rs. 9,05,238
                                                                                       penalty and justifiably
                                                       including                                     invoked
                                                                                       interest as
                                                       penalty and
                                                                                       on      date)
                                                       interest for
                                                                                       (after
                                                       2019-20 and
                                                                                       adjustment

                                                      Restraining                            of the paid

                                                       EDMC from                              amount)

                                                       taking
                                                       coercive
                                                       action on the
                                                       basis of the
                                                       aforesaid
                                                       Demand
                                                       Notice.

                   5.     GULSH Unit No.              Quashing          Vide No. D-1166 Amount           - No     proper
                          AN        S-                 notification      dtd 09.12.2021 (in as          per document
                          CHAW      201Unity           dt,               favour           of MVC        1st- submitted
                          LA        One Mall,          29.03.2016,       Petitioner)     wef Rs.             supporting
                          AND       Plot     no.       30.06.2018,       from     01.04.2008 25,20,555       payment of

ANR 29 and 11.07.2018, to 31.03.2017. (01.04.2008 correct PTR V/s 31, CBD 18.06.2019. After to before EAST Shahadar implementation 31.03.2017) implementa  Quashing DMC & a, Delhi- ofMVC 3, Bill for as per tion of Assessment rd ANR 32. the Fy 2017-2018 MVC 3 - MVC-IIII Notice dt.

                          W.P.                                           to 2020-21           Rs.
                                                       09.12.2021.                                         Willfully
                          (C)-                                                                60,15,338    conscious
                      2864/20                                                                 (2017-2018 omission to
Signature Not Verified                                                                              Signature Not Verified
Digitally Signed                                                                                    Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                             By:PURUSHAINDRA
18:23:47                                                                                            KUMAR KAURAV
                                                                   - 70 -

                          22                         Quashing                            and    2020- pay
                                                                                          21)          property
                                                      Assessment
                                                                                                       tax     after
                                                      Order       dt.                                  the coming
                                                                                          Total- Rs.
                                                      17.03.2020.                                      into effect
                                                                                          85,35,893
                                                                                                       of MVC-III
                                                                                          (with
                                                     Quashing                                         Therefore,
                                                                                          penalty
                                                                                                       rower U/s-
                                                      Demand                              and
                                                                                                       123D
                                                                                          interest as
                                                      Notice      dt.                                  justifiably
                                                                                          on     date)
                                                                                                       invoked
                                                      04.01.2022                          (after
                                                                                          adjustment
                                                      demanding
                                                                                          of the paid
                                                      Rs.                                 amount)
                                                      75,84,773
                                                      including
                                                      penalty and
                                                      interest    for
                                                      2008-2021
                                                      and

                                                     UAV factor-
                                                      Rs.      630/-,
                                                      UF-6, OF-2
                                                      and
                                                      Category 'A'
                                                      be quashed.

                                                     Property tax
                                                      Rs.
                                                      33,38,937,
                                                      for the years
                                                      2008-2009
                                                      to 2021-22-
                                                      already
                                                      deposited to
                                                      be taken as
                                                      full
                                                      payment.

                   6.     BABIT    Unit No. •                Quashing Vide No. D-308 Amount          - No     proper
                          A        LG     3, notification         dt. dtd 13.07.2021 (in as       per document
                          MITTA    LG, Unity 30.06.2018,                favour         of MVC     1st- submitted
                          L    V/s One Mall, 11.07.2018,                Petitioner)   wef Rs.           supporting
Signature Not Verified                                                                           Signature Not Verified
Digitally Signed                                                                                 Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                          By:PURUSHAINDRA
18:23:47                                                                                         KUMAR KAURAV
                                                                       - 71 -

                          EAST        Plot   no. 18.06.2019.             • from       01.04.2010 2162,141           payment of

DMC & 29 and Quashing Demand to 31.03.2017. (01.04.2008 correct PTR ANR 31, CBD Notice dt. 11.10.2021 After to before W.P.(C) Shahadar demanding Rs. implementation of 31.03.2017) implementa

- a, Delhi- 86,34,899 including MVC 3, Bill for as per tion of rd 13224/2 32. penalty and interest the FY 2017-2018 MVC 3 - MVC-IIII 021 for 2010-2020 along to 2019-20. Rs. Willfully& with the condition in 7955,410 conscious Demand Notice for (2017-2018 omission to non-payment • UAV and 2019- pay factor- Rs. 630/-, UF- 20) Total - property tax 6, OF-2 and Category Rs. after the 'A' be quashed. • 1,01,17,552 coming into Property tax Rs. (with effect of 31,07,177 for the penalty and MVC-III years 2008-2009 to interest as Therefore, 2021-2022 already on date) power U/s-

                                                 deposited to be taken                              (after          123D
                                                 as   full   and     final                          adjustment      justifiably
                                                 payment.                                           of the paid invoked
                                                                                                    amount)

                   7.     BABIT       Unit No. Quashing                      Vide No. D-614 Amount             - No proper
                          A           GF    23, notification       dt.       dtd 28.09.2021 (in     as      per document
                                                30.06.2018,                                                       submitted
                          MITTA       Unity     11.07.2018,                  favour            of   MVC 1st- supporting
                          L     V/s   One Mall, 18.06.2019.          •       Petitioner)     wef    Rs.           payment of
                                                Quashing Demand                                                   correct
                          EAST        Plot no.                               from     01.04.2010    8,57,220(01
                                                Notice             dt.                                            PTR before

DMC & 29 and 12.10.2021 to 31.03.2017. .04.2010 to implementa ANR 31, CBD demanding Rs. After 31.03.2017) tion of 65,37,423 including MVC-III! W.P.(C) Shahadar penalty and interest implementation of as per Willfully&

- a, Delhi- for 2010-2020 along MVC 3, Bill for MVC 3rd- conscious with the condition in omission to 13225/2 32. the FY 2017-2018 Rs.

                                                Demand Notice for                                                 pay
                          021                   non-payment • UAV            to 2019-20.            56,80,202     property
                                                factor- Rs. 630/-,                                  (2017-2018 tax        after
                                                UF-6, OF-2 and                                                    the coming
                                                Category 'A' be                                     and 2019- into effect
                                                quashed. • Property                                 20) Total- of MVC-III
                                                tax Rs. 24,02,852 for                                             Therefore,
                                                                                                    Rs.
                                                the years 2008-2009                                               power U/s-
                                                to 2021-2022 already                                65,37,423     123D
                                                deposited to be taken                               (with         justifiably
                                                as full and final                                                 invoked
                                                                                                    penalty and
Signature Not Verified                                                                                     Signature Not Verified
Digitally Signed                                                                                           Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                                    By:PURUSHAINDRA
18:23:47                                                                                                   KUMAR KAURAV
                                                                  - 72 -

                                               payment.                                         interest    as
                                                                                                on       date)
                                                                                                (after
                                                                                                adjustment
                                                                                                of the paid
                                                                                                amount)

                   8.     RAM      Unit        •            Quashing    AO- 46A, B, C- 46             A,B,C No proper
                          SWAR     No.G-46     notification       dt.   Vide      No.     D-    Demand      document
                                               30.06.2018,                                                  submitted
                          OOP      A, B,C,D,                            1455dtd                 Amount - supporting
                                             Lakshmi      Nagar
                          JASWA GF, V3S                                 19.02.2021        (in   as      per payment of
                                             District    Centre,                                            correct
                          L       Mall, Plot Delhi-          92.        favour            of    MVC 1"-
                                                                                                            PTRbefore
                          V/sEAS no. 10      11.07.2018,                Petitioner)             Rs.         implementa
                                             18.06.2019.       •
                          T DMC              Quashing Notice dt.        weffrom                 1508475(01 tion        of
                                                                                                            MVC-IIII
                          & ANR              06.12.2021        •        01.04.2006        to    .04.2006 to
                                             Directing EDMC to                                              Willfully
                          W.P.(C)                                       31.03.2017. After       31.03.2017)
                                             not take coercive                                              conscious
                          -                  action on basis of         implementation of       as      per omission to
                          1430/20            Notice          dt.        MVC 3, Bill for         MVC 3rd - pay
                                             06.12.2021, and at                                             property
                          22                 large                      the FY 2017-2018        RS.         tax     after
                                                                        to 2018-19. AO          1339131(20 the coming
                                                                                                            into effect
                                                                        46D-      vide   no.    17-2018
                                                                                                            of MVC-III
                                                                        1996             dtd.   and 2018-
                                                                                                            Therefore,
                                                                        19.03.2020        (in   19) Total-
                                                                                                            power U/s-
                                                                        favour            of    Rs.         123D
                                                                        Petitioner)      wef    2847606     justifiably
                                                                                                            invoked
                                                                        from     01.04.2014     (with
                                                                        to       31.03.2017. penalty and
                                                                        After                   interest    as
                                                                        implementation of on             date)
                                                                        MVC 3, Bill for (after
                                                                        the FY 2017-2018 adjustment
                                                                        to 2019-20. as per of the paid
                                                                        MVC                     amount)      *
                                                                                                46          D
                                                                                                Demand
                                                                                                Amount       -
                                                                                                as         per
                                                                                                MVC        1st-
                                                                                                Rs.
                                                                                                135750(01.
Signature Not Verified                                                                                Signature Not Verified
Digitally Signed                                                                                      Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                               By:PURUSHAINDRA
18:23:47                                                                                              KUMAR KAURAV
                                                                 - 73 -

                                                                                              04.2014 to
                                                                                              31.03.2017)
                                                                                              as         per
                                                                                              MVC        3rd-
                                                                                              Rs. 728923
                                                                                              (2017-2018
                                                                                              and      2019-
                                                                                              20)      Total-
                                                                                              Rs. 864674
                                                                                              (with
                                                                                              penalty and
                                                                                              interest     as
                                                                                              on        date)
                                                                                              (after
                                                                                              adjustment
                                                                                              of the paid
                                                                                              amount)

                   9.     SHASH Unit No. •               Quashing     1. 203, 204 Vide 1.            203, No proper
                          I KANT S- 203,    notification              No. D-1230 dtd          204A        document
                                            29.03.2016,         dt.                                       submitted
                          CHAW 204,         30.06.2018,               14.12.2021        (in   Amount - supporting
                          LA      204A, SF, 11.07.2018,               favour             of   as      per payment of
                                            18.06.2019.           •                                       correct
                          AND     Unity                               Petitioner)       wef   MVC 1"-
                                            Quashing                                                      PTR before
                          ORS     One Mall, Assessment Notice         from     01.04.2008     Rs.         implementa
                          V/s     Plot no. dt.04.12.2021.         •   to       31.03.2017.    1617294(01 tion        of
                                            Quashing                                                      MVC-III!
                          EAST    29    and Assessment Order dt.      After                   .04.2008 to Willfully&
                          DMC & 31, CBD 14.12.2021                •   implementation of       31.03.2017) conscious
                                            Quashing Demand                                               omission to
                          ANR     Shahadar                            MVC 3, Bill for         as      per
                                            Notice              dt.                                       pay
                          W.P.(C) a, Delhi- 04.01.2022                the FY 2017-2018        MVC 3"*- property
                          -       32.       demanding          RS.    to     2021-22.    2.   Rs.         tax     after
                                            71,42,374 for Shop                                            the coming
                          4374/20           Nos. 203, 204, and        204A- Vide No.          5525079     into effect
                          22                Rs. 20,05,558 for         D-1231                  (2017-2018 of MVC-
                                            Shop No. 204A                                                 IIITherefor
                                                                                              and 2021-
                                            including      penalty    dtd 14.12.2021 (in                  e,     power
                                            and     interest    for                           22) Total- U/s- 123D
                                                                      favour             of
                                            2008-2022,       along                            Rs.         justifiably
                                            with condition in         Petitioner)       wef               invoked
                                                                                              7142374
                                               Demand Notice for      from     01.04.2008
                                                                                              (with
                                               non-payment • UAV      to       31.03.2017.
                                               factor- Rs. 630/-,                             penalty and
                                                                      After
                                               UF-6, OF-2 and                                 interestas
                                               Category 'A' be        implementation of
                                                                                              on        date)
Signature Not Verified                         quashed. • Property                                      Signature Not Verified
Digitally Signed                                                                                        Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                                 By:PURUSHAINDRA
18:23:47                                                                                                KUMAR KAURAV
                                                                 - 74 -

                                               tax Rs. 13,60,748,     MVC 3, Bill for (after
                                               for   Shop     Nos.    the FY 2017-2018 adjustment
                                               203,204 and Rs.

60,669 for Shop No. to 2021-22. of the paid 204A for the years amount) 2.

2008-2009 to 2021- Demand for 22-

                                                                                           204A-       as
                                               already deposited to
                                               be taken as full and                        per      MVC
                                               final payment.                              1"-        Rs.
                                                                                           450048(01.
                                                                                           04.2008 to
                                                                                           31.03.2017)
                                                                                           as         per
                                                                                           MVC 3"°-
                                                                                           Rs.
                                                                                           1555540
                                                                                           (2017-2018
                                                                                           and      2021-
                                                                                           22)      Total-
                                                                                           Rs.
                                                                                           2005588
                                                                                           (with
                                                                                           penalty and
                                                                                           interest    as
                                                                                           on        date)
                                                                                           (after
                                                                                           adjustment
                                                                                           of the paid
                                                                                           amount

                   10.    NARE     Unit No.                           Vide No. D-550       Amount - No proper
                          SH       GF-25,                             dtd    21.09.2021    as      per document
                          KUMA     Unity                              (in favour of        MVC 1"- submitted
                          R        One                                Petitioner)    wef   Rs.           supporting
                          AGGA     Mall,                              from 01.04.2010      12,66,703     payment of

RWAL Plot no. to 31.03.2017. (01.04.201 correct V/s 29 and After 0 to PTR before EAST 31, CBD implementation 31.03.2017 implementa DMC Shahadar of MVC 3, Bill ) as per tion of & ANR a, Delhi- for the FY 2017- MVC 3* - MVC-III W.P.(C 32. 2018 to 2019-20. Rs. Willfully& )- 79,70,346 conscious 13462/ (2017- omission to 2021 2018 and pay 2019-20) property Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 75 -

                                                                             Total-           tax     after
                                                                             Rs92,37,04       the coming
                                                                             9      (with     into effect
                                                                             penalty          of MVC-III
                                                                             and              Therefore,
                                                                             interest as      power U/s-
                                                                             on     date)     123D
                                                                             (after           justifiably
                                                                             adjustment       invoked
                                                                             of the paid
                                                                             amount)

                   11.    NARES Unit No.              Vide No. D-1367 Amount            - No proper
                          H         GF-30-            dtd 21.12.2021 (in     as       per documenti
                                                                                          submitted
                          MALH      32, Unity         favour            of   MVC 1%- supporting
                          OTRA      One Mall,         Petitioner)     wef    Rs. 265044 payment of
                                                                                          correct
                          AND       Plot   no.        from     01.04.2015    (01.04.2015
                                                                                          PTR before
                          ORS       29     and        to       31.03.2017.   to           implementa
                          V/s       31, CBD           After                  31.03.2017) tion        of
                                                                                          Willfully&
                          EAST      Shahadar          implementation of      as       per conscious
                          DMC & a, Delhi-             MVC 3, Bill for        MVC 3rd - omission to
                                                                                          pay
                          ANR       32.               the FY 2017-2018       Rs.
                                                                                          property
                          W.P.(C)                     to 2020-21.            47,96,429    tax     after
                          -                                                  (2017-2018   the coming
                                                                                          into effect
                          2790/20                                            and MVC- of MVC-III
                          22                                                 III   2020- Therefore,
                                                                                          power U/s-
                                                                             21) Total-
                                                                                          123D
                                                                             Rs.50,61,47 justifiably
                                                                             3      (with invoked
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after
                                                                             adjustment
                                                                             of the paid
                                                                             amount)

                   11.    HARIS     Unit No.          Vide No. D-535 Amount              - No proper
                          H         GF-               dtd20.09.2021 (in      as       per documents
                                                                                            ubmitted
                                    26,Unity          favour            of   MVC            supporting
                      CHAW
                                    One Mall,         Petitioner)     wef    1st.Rs.        payment of
                      LA V/s
                                                                                            correct
                      EAST          Plot   no.        from     01.04.2008    1014199(01
                                                                                            PTR before
                      DMC

29 and to 31.03.2017. .04.2008 to implementa & ANR tion of Signature Not VerifiedW.P.(C Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 76 -

)- 31, CBD After 31.03.2017) MVC-III| 2869/2 Shahadar implementation of as per Willfully& 022 conscious a, Delhi- MVC 3, Bill for MVC 3"*- omission to

32. the FY 2017-2018 Rs. pay property to 2019-20. 1613760(20 tax after 17-2018 the coming and 2019- into effect of MVC-III

20) Total- Therefore, Rs. power U/s-

                                                                                    123D
                                                                        26,27,958
                                                                                    justifiably
                                                                        (with       invoked
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after
                                                                             adjustment
                                                                             of the paid
                                                                             amount)

                   13.    MS       Unit No.           Vide No. D-1232, Amount           - No proper
                          AGGA     GF-     29,        dtd 14.12.2021 (in     as       per document
                          RWAL                                                            submitted
                          PLAZ     Unity              favour            of   MVC 1-Rs. supporting
                          A        One Mall,          Petitioner)     wef    2,15,534     payment of
                          PRIVA                                                           correct
                                   Plot    no.        from     01.04.2008    (01.04.2008
                          TE                                                              PTR before
                          LIMIT    29      and        to       31.03.2017.   to           implementa
                          ED V/s   31, CBD            After                  31.03.2017) tion        of
                          EAST                                                            MVC-IIII
                          DMC      Shahadar           implementation of      as       per Willfully&
                          & ANR    a, Delhi-          MVC 3, Bill for        MVC 3rd - conscious
                          W.P.(C                                                          omission to
                                   32.                the FY 2017-2018       Rs.
                          )-                                                              pay
                          2875/2                      to 2021-22.            1543823      property
                          022                                                (2017-2018 tax       after
                                                                                          the coming
                                                                             and 2021- into effect
                                                                             22) Total- of MVC-III
                                                                                          Therefore,
                                                                             Rs.
                                                                                          power U/s-
                                                                             17,59,357    123D
                                                                             (with        justifiably
                                                                                          invoked
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after
Signature Not Verified                                                                Signature Not Verified
Digitally Signed                                                                      Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                               By:PURUSHAINDRA
18:23:47                                                                              KUMAR KAURAV
                                                   - 77 -

                                                                              adjustment
                                                                              of the paid
                                                                              amount)

                   14.    ISHWA Unit No.               Vide No. D-553, Amount -
                          R         GF-     22,        dt 21.09.2021 (in as       per
                                                                          MVC 1$_
                          CHAN      Unity              favour          of Rs.
                          D         One Mall,          Petitioner)    wef 9,35,431
                                                                          (01.04.201
                          MITTA     Plot    no.        from 01.04.2010
                                                                          0         to

L V/s 29 and to 31.03.2017. 31.03.2017 EAST 31, CBD After ) as per MVC 3"* -

DMC & Shahadar implementation of Rs.

ANR a, Delhi- MVC 3, Bill for 5382512 (2017-

                          W.P.(C) 32.                  the FY 2017-2018
                                                                          2018 and
                          -                            to 2019-20.        2019-20)
                          13219/2                                         Total- Rs.
                                                                          63,17,943(
                          021                                             with
                                                                          penalty
                                                                          and
                                                                          interest as
                                                                          on     date)
                                                                          (after
                                                                          adjustment
                                                                          of the paid
                                                                          amount)




                   15.    ISHWE     Unit No.           Vide No. D-310, Amount            - No proper
                          R         LG-      4,        dtd 13.07.2021 (in     as      per document
                          CHAN                                                              submitted
                          D         Unity              favour            of   MVC 1"- supporting
                          MITTA     One Mall,          Petitioner)     wef    Rs.           payment of
                          L V/S                                                             correct
                                    Plot    no.        from     01.04.2010    1512686
                          EAST                                                              PTR before

DMC 29 and to 31.03.2017. (01.04.2010 implementa & ANR 31, CBD After to tion of W.P.(C MVC-III )- Shahadar implementation of 31.03.2017) Willfully 13440/ a, Delhi- MVC 3, Bill for as per conscious 2021 omission to

32. the FY 2017-2018 MVC 3d-

                                                                                            pay
                                                       to 2019-20.            Rs.           property
                                                                              82,99,388     tax     after
                                                                                            the coming
                                                                              (2017-2018 into effect
                                                                              and 2019- of MVC-III
                                                                                            Therefore,
                                                                              20) Total-
                                                                                            power U/s-
Signature Not Verified                                                               Signature Not Verified
Digitally Signed                                                                     Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                              By:PURUSHAINDRA
18:23:47                                                                             KUMAR KAURAV
                                                  - 78 -

                                                                             Rs.              123D
                                                                             9812074          justifiably
                                                                                              invoked
                                                                             (with
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after
                                                                             adjustment
                                                                             of the paid
                                                                             amount)

                   16.    MUKE     Unit No.           Vide No. D-306, Amount            - No proper
                          SH       LG-      1,        dtd 13.07.2021 (in     as       per document
                          MITTA                                                           submitted
                          L V/s    Unity              favour            of   MVC 1st- supporting
                          EAST     One Mall,          Petitioner      wef    Rs.          payment of
                          DMC                                                             correct
                                   Plot    no.        from     01.04.2008    20,93,309
                          & ANR                                                           PTRI

W.P.(C 29 and to 31.03.2017. (01.04.2008 before )- 31, CBD After to implementa 13464/ tion of 2021 Shahadar implementation of 31.03.2017) MVC-III| a, Delhi- MVC 3, Bill for as per Willfully& conscious

32. the FY 2017-2018 MVC 3d-

                                                                                          omission to
                                                      to 2019-20.            Rs.          pay
                                                                             7936739      property
                                                                                          tax     after
                                                                             (2017-2018 the coming
                                                                             and 2019- into effect
                                                                                          of MVC-Ill
                                                                             20) Total-
                                                                                          Therefore,
                                                                             Rs.          power U/s-
                                                                             1,00,30,047 123D
                                                                                          justifiably
                                                                             (with        invoked
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after
                                                                             adjustment
                                                                             of the paid
                                                                             amount)

                   17.    MUKE     Unit No.           Assessment       not As      per
                          SH       LG-                done.                PTRAmou
                                                                           nt - as per
                      MITTA        21,Unity                                MVC 1%-
                      L V/S                                                Rs.
Signature Not Verified                                                            Signature Not Verified
Digitally Signed                                                                      Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                               By:PURUSHAINDRA
18:23:47                                                                              KUMAR KAURAV
                                                  - 79 -

                          EAST     One Mall,                                 1528216
                          DMC      Plot    no.                               (01.04.200
                          & ANR                                              8         to
                          W.P.(C   29      and                               31.03.2017
                          )-       31, CBD                                   ) as per
                          13470/                                             MVC 3d-
                                   Shahadar
                          2021                                               Rs.
                                   a, Delhi-                                 6560676(2
                                   32.                                       017-2018
                                                                             and 2020-
                                                                             21) Total-
                                                                             Rs.
                                                                             8088892
                                                                             (with
                                                                             penalty
                                                                             and
                                                                             interest as
                                                                             on     date)
                                                                             (after
                                                                             adjustment
                                                                             of the paid
                                                                             amount)



                   18.    NARE     Unit No.           Vide No. D-312 Amount            - No proper
                          SH       LG-5,              dtd 13.07.2021 (in     as      per document
                          KUMA                                                           submitted
                          R        Unity              favour            of   MVC 1"- supporting
                          AGGA     One Mall,          Petitioner)     wef    Rs. 811562 payment of
                          RWAL                                                           correct
                                   Plot    no.        from     01.04.2010    (01.04.2010
                          V/s                                                            PTR before
                          EAST     29      and        to       31.03.2017.   to          implementa
                          DMC      31, CBD            After                  31.03.2017) tion       of
                          & ANR                                                          MVC-III
                          W.P.     Shahadar           implementation of      as      per Willfully&
                          (C)-     a, Delhi-          MVC 3, Bill for        MVC 3 - conscious
                          13490/                                                         omission to
                                   32.                the FY 2017-2018       Rs.
                          2021                                                           pay
                                                      to 2019-20.            5858450(20 property
                                                                             17-2018     tax     after
                                                                                         the coming
                                                                             and 2019- into effect
                                                                             20) Total- of MVC-III
                                                                                         Therefore,
                                                                             Rs.
                                                                                         power U/s-
                                                                             6670012     123D
                                                                             (with       justifiably
                                                                                         invoked
                                                                             penalty and
                                                                             interest   as
                                                                             on       date)
                                                                             (after

Signature Not Verified                                                                Signature Not Verified
Digitally Signed                                                                      Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                               By:PURUSHAINDRA
18:23:47                                                                              KUMAR KAURAV
                                                   - 80 -

                                                                              adjustment
                                                                              of the paid
                                                                              amount)

                   19.    NIRM     Unit No.            Vide No. D-1219 Amount -             No proper
                          AL       205,                dtd 14.12.2021 (in as      per       document
                          JAIN                                            MVC 18-           submitted
                          AND      205A and            favour          of Rs.               supporting
                          ANR      205B,               Petitioner)    wef 3728038           payment of
                          V/s                                             (01.04.200        correct
                                   Unity               from 01.04.2007
                          EAST                                            7         to      PTR before
                          DMC      One Mall,           to     31.03.2017. 31.03.2017        implementa
                          &ANR     Plot     no.        After              ) as per          tion       of
                          W.P.(C                                          MVC 3"-           MVC-IIII
                          )-       29       and        implementation of Rs.                Willfully&
                          2865/2   31, CBD             MVC 3, Bill for 11972825(            consciouso
                          022                                             2017-2018         mission to
                                   Shahadar            the FY 2017-2018
                                                                          and 2021-         pay
                                   a, Delhi-           to 2021-22.        22) Total-        property
                                   32.                                    Rs.               tax     after
                                                                          15700863(         the coming
                                                                          with              into effect
                                                                          penalty           of MVC-III
                                                                          and               Therefore,
                                                                          interest as       power U/s-
                                                                          on     date)      123D
                                                                          (after            justifiably
                                                                          adjustment        invoked
                                                                          of the paid
                                                                          amount)



                   20.    20       Unit No.            Vide No. D-804 Amount             - No proper
                          SHREE    F-103,              dtd 11.12.2020 (in     as      per document
                          LAKS                                                              submitted
                          HMI      FF,     V35         favour            of   MVC 1st. supporting
                          ROAD     Mall, Plot          Petitioner)     wef    Rs. 766205 payment of
                          TRAN                                                              correct
                                   no.      10,        from     01.04.2010    (01.04.2010
                          SPORT                                                             PTR before
                          CORP     Lakshmi             to       31.03.2017.   to            implementa
                          ORATI    Nagar               After                  31.03.2017) tion         of
                          O    N                                                            MVC-III
                          (REGD    Distt               implementation of      as      per Willfully&
                          .)   &   Centre,             MVC 3, Bill for        MVC 3" - conscious
                          ANR.                                                              omission to
                                   Delhi- 92.          the FY 2017-2018       Rs.
                          V/s                                                               pay
                          EAST                         to 2019-20.            1347911       property
                          DMC                                                 (2017-2018 tax        after
                          & ANR                                                             the coming
                          W.P.(C                                              and 2019- into effect
                          )-                                                  20) Total- of MVC-III
                          4169/2                                                            Therefore,
                                                                              Rs.
                          022                                                               power U/s-
                                                                              2114116       123D
Signature Not Verified                                                               Signature Not Verified
Digitally Signed                                                                     Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                              By:PURUSHAINDRA
18:23:47                                                                             KUMAR KAURAV
                                                                    - 81 -

                                                                                               (with       justifiably
                                                                                               penalty and invoked
                                                                                               interest     as
                                                                                               on       date)
                                                                                               (after
                                                                                               adjustment
                                                                                               of the paid
                                                                                               amount)

B. Demand Notice for the Period MVC-III Only S.N Case Title Property Prayer/Chall Assessment Demand Notice Remarks o. Details enge Order period and details amount

1. RENU Unit No. Quashing Vide No. D- Amount -as per Willfully AGGARW GF Shop Demand 379 dtd MVC 3"*- Rs. & AL V/s No. 7-10 Notice dt. 02.08.2021 14,69,053 (from consciou EAST Unity One 14.09.2021 (in favour 2017-2018 and s DMC Mall, Plot demanding of 2019-20) (with omission &ANR no. 29 and Rs. 16,32,311 Petitioner) penalty and to pay W.P.(C)- 31, CBD including After interest as on property 13222/202 Shahadara, penalty and implementat date) (after tax after 1 Delhi- 32. interest for ion of MVC adjustment of the the 2008- 2020 3, Bill for paid amount) coming along with the the FY into condition in 2017-2018 effect of Demand to 2019-20. MVC-III Notice for Therefor non-payment • e, power UAV factor- U/s-

                                                          Rs. 630/-, UF-                                           123D
                                                          6, OF-2 and                                              justifiabl
                                                          Category 'A'                                             y
                                                          be quashed. •                                            invoked
                                                          Property tax
                                                          7,55,765.2841
                                                          for the years
                                                          2008- 2009 to
                                                          2021-2022
                                                          already
                                                          deposited to
                                                          be taken as
                                                          full and final
                                                          payment.

                      2.      NEELAM       Unit No. F-                      Vide No. D-     Amount - as per Willfully
                              JAIN ANR     117, Unity                       1366    dtd     MVC 3"° - Rs. &

V/s EAST One Mall, 21.12.2021 10,16,099(01.04. consciou DMC & Plot no. 29 (in favour 2017 to s ANR and 31, of 31.03.2021) omission Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 82 -


                           W.P.(C)-     CBD                               Petitioner)     (with penalty and     to     pay
                           2868/2022    Shahadara,                        After           interest as on        property
                                        Delhi- 32.                        implementat     date)       (after    tax after
                                                                          ion of MVC      adjustment of the     the
                                                                          3, Bill for     paid amount)          coming
                                                                          the       FY                          into
                                                                          2017-2018                             effect of
                                                                          to 2020-21.                           MVC-III
                                                                                                                Therefor
                                                                                                                e, power
                                                                                                                U/s-
                                                                                                                123D
                                                                                                                justifiabl
                                                                                                                y
                                                                                                                invoked

                      3.   SH.          G-1-C,                            Vide No. D-     Amount - as per
                           SUBHAS       Cross River                       1120, dtd       MVC 3d- Rs.
                           H    JAIN    Mall, Plot                        25.09.2019      596817 (2017-
                           AND          No. 9B and                        (in favour      2018 and 2018-
                           ANR. V/S     9C,    CBD                        of              19) (with penalty
                           EAST         Shahadara,                        Petitioner)     and interest as on
                           DMC      &   Delhi- 32.                        wef     from    date)        (after
                           ANR                                            01.04.2008      adjustment of the
                           W.P.(C)-                                       to              paid amount)
                           13912/201                                      31.03.2017.
                           9                                              After
                                                                          implementat
                                                                          ion of MVC
                                                                          3, Bill for
                                                                          the       FY
                                                                          2017-2018
                                                                          to 2018-19.

                      4.   RAJNI        Unit    No.    •     Quashing     Vide No. D-     Amount - as per       Willfully
                           CHAWLA       GF       12,   notification dt.   650       dtd   MVC 3d- Rs.           &
                           V/s EAST     Unity One      29.03.2016,        05.10.2021      2526090 (2017-        consciou
                           DMC      &   Mall, Plot     30.06.2018,        (in favour      2018 and 2020-        s
                           ANR          no. 29 and     11.07.2018,        of              21) (with penalty     omission
                           W.P.(C)-     31,    CBD     18.06.2019. •      Petitioner)     and interest as on    to     pay
                           2867/2022    Shahadara,     Quashing           After           date)        (after   property
                                        Delhi- 32.     Assessment         implementat     adjustment of the     tax after
                                                       Notice       dt.   ion of MVC      paid amount)          the
                                                       05.10.2021. •      3, Bill for                           coming
                                                       Quashing           the       FY                          into
                                                       Assessment         2017-2018                             effect of
                                                       Order        dt.   to 2020-21.                           MVC-III
                                                       17.03.2020,                                              Therefor
                                                       13.09.2021                                               e, power
                                                       and                                                      U/s-
                                                       16.09.2021                                               123D
                                                                                                                justifiabl
                                                       •    Quashing                                            y
                                                       Demand                                                   invoked
                                                       Notice     dt.
Signature Not Verified                                 04.01.2022                                    Signature Not Verified
Digitally Signed                                                                                     Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                                              By:PURUSHAINDRA
18:23:47                                                                                             KUMAR KAURAV
                                                                - 83 -

                                                      demanding
                                                      Rs. 25,26,090
                                                      including
                                                      penalty    and
                                                      interest    for
                                                      2010-2021. •
                                                      UAV factor-
                                                      Rs. 630/-, UF-
                                                      6, OF-2 and
                                                      Category 'A'
                                                      be quashed. •
                                                      Property tax
                                                      Rs. 8,89,811,
                                                      for the years
                                                      2008-2009 to
                                                      2021-22-
                                                      already
                                                      deposited to
                                                      be taken as
                                                      full and final
                                                      payment.

                      5.   VIKAS        F-108, 109,   •     Quashing    Assessment    NA Demand can        No
                           REALITY      110           /setting aside    not done as   be raised subject    Assessm
                           SERVICE      purchased     notification      yet    Unit   to the submission    ent
                           S LLP V/s    on            dated             wise.    No   of       authentic   Order as
                           MCD          15.07.2020    29.03.2016. •     documents     documents U/s        no
                           W.P.(C)-     vide          Quashing     /    provided.     175 of the DMC       documen
                           4051/2023    separate      setting aside                   Act, 1957 by the     ts
                                        sale deeds.   notification                    tax payer.           furnishe
                                                      dated                                                d by the
                                                      30.06.2018                                           Petitione
                                                                                                           r.

                      6.   VIKAS      F-101 and       • Permission      Assessment    NA Demand can        No
                           PROMOTE 102        area    to deposit tax    not done as   be raised subject    Assessm
                                      1040 meter      prior to the      yet    Unit   to the submission    ent
                           RS    PVT &Sq       G-     implementatio     wise.         of       authentic   Order as
                           LTD    V/s 14,15,21,22     n of MVC-III                    documents U/s        no
                                      ,29,            report and as                   175 of the DMC       documen
                           MCD
                                      32,34,35        per                             Act, 1957 by the     ts
                           W.P.(C)-   and     40A     earliercategor                  tax payer.           furnishe
                           4161/2023  area            y - F.                                               d by the
                                      358.79Sq                                                             Petitione
                                      meter                                                                r

                      7.   VIPUL        F-116,        • Quashing /      Assessment    NA                  No
                           GARGAN       VikasCine     setting           not doneas                        Assessm
                                        mall          notification      yet    Unit   Demand can be ent
                           D     ANR.                 dated             wise.         raisedsubject to Order as
                                                      30.06.2018,                     the submission no
                           V/s   MCD
                                                      11.07.2018                      of      authentic documen
                           W.P.(C)-                                                   documents U/s ts
                                                      and

4175/2023 18.06.2019. 175 of the DMC furnishe Act, 1957 by the d by the Signature Not Verified SignaturePetitione Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 84 -

                                                                                  tax payer..           r.

                            M/S      Dilshad     Quashing          Vide     No.   Amount - As per       -All the
                            BASANT   garden      notification      2301     dtd   MVC 1*- Rs.           propertie
                                     metro       dated             08.02.2019     25242029 (from        s       of
                            PROJECTS station     30.06.2018,       (in favour     FY 2012-13 to         MRC
                            LIMITED              11.07.2018,       of DMRC)       2016-17) as per       under the
                                                 18.06.2018. •     * Wef from     MVC        3°-Rs.     jurisdicti
                            V/s EAST
                                                 Quashing          2012-2013      8,92,59,967           on      of
                            DMC        &         Demand            to     2017-   Total-        Rs.     EDMC
                            ANR                  notice dated      2018 - After   13,41,10118           are
                                                 19.11.2019,       implementat    (with penalty and     assessed
                            W.P.(C)-             demanding a       ion of MVC     interest as on        afresh.
                            624/2020             sum of Rs.        3, Bill for    August      2024)
                                                 58,49,526 for     the      FY    (after adjustment
                                                 year 2017-19.     2017-2018      of     the   paid
                                                 • UAV factor-     and 2018-      amount for the
                                                 Rs. 630/-, UF-    19 revised.    year 2012-13 to
                                                 6, OF-2 and                      2021-22)
                                                 Category 'A'
                                                 be quashed. •
                                                 Excess
                                                 amount of Rs.
                                                 19,21,390 paid
                                                 be adjusted for
                                                 future
                                                 demands.

70. Upon a perusal of the aforesaid Chart no.1, it is discernible that the period of demand notice up to 31.03.2017 is as per MVC-I and the period commencing from 01.04.2017 up to 31.03.2020 (19-20) is as per MVC-III. With respect to metro entities, flattened factories and multiplexes, Chart no.2, Chart no.3 and Chart no.4, respectively, have been placed on record. In those cases, there is no demand with respect to earlier years. An argument has been raised that in case of violation of the provisions under Section 123D of the DMC Act, the Commissioner is empowered to make suo motu assessment if the case falls within the category of Section 123D of the DMC Act.

71. It is stated that in the instant cases as well, the self-assessment return was not filed as per the applicable criteria and the information furnished in the return was found to be incorrect. A distinction is Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 85 -

sought to be drawn from the case of Ved Marwah36 on the ground that the said case was related to the NDMC and despite issuance of notice, the assessment was finalized after over 12 years and therefore, the same was held to be not permissible. The respondents, therefore, submit that in the present set of cases, the duty was primarily cast upon the petitioners to appropriately and timely make the payment, as per applicable recommendations of the relevant MVC and if the petitioners have not adhered to the same, Section 123D of the DMC Act empowers the Commissioner to either make suo motu assessment, revise any assessment, reopen any assessment or to impose a penalty.

72. The Corporation in its counter-affidavit from paragraph no.38 onwards, while adverting to the aforesaid submissions, has stated that the petitioners were given the notice and were also afforded personal hearing. However, neither any of the petitioners appeared nor did they file any document that the Department proceeded to assess the property suo motu on the basis of available information for the period lying between financial years 2008-2009 to 2019-2020. Paragraph nos.38 to 42 of the said counter-affidavit read as under:-

"38. That, for assessment period FY 2008-09 to FY 2019-20, an Assessment Notice dated 17.03.2020 under Section 123D of the DMC Act, 1957 was issued to the petitioner, copy of which is annexed hereto as ANNEXURE 6. The petitioner was asked to appear for personal hearing on 23.03.2020 by way of the said notice dated 17.03.2020. However, neither the petitioner appeared nor filed any documents. Thus, the department proceeded to assess the property suo-moto on the basis of available information for the period, FY 2008-09 to FY 2019-20.

39.That the petitioner failed to appear before EDMC/ Respondent No. 1 and make its case, despite opportunity in this regard provided to the petitioner vide Assessment Notice dated 17.03.2020. Thus, the Impugned Order was duly passed with respect to the property of the petitioner by the Assessment and Collection Department (HQ), EDMC. EDMC/ Respondent No. 1 36 Signature Not Verified 2018 SCC OnLine Del 8096 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 86 -

then issued a Property Tax Bill under Section 153 of the DMC Act, 1957, dated 28.09.2021, copy of which is annexed hereto as ANNEXURE 7. Subsequently, the petitioner sent a letter to EDMC/ Respondent No. 1 on 05.10.2021 (Page 125 of the Appeal). EDMC/ Respondent No. 1 sent a response to petitioner's letter dated 05.10.2021 vide letter dated 12.10.2021, copy of which is annexed hereto as ANNEXURE 8. EDMC/ Respondent No. 1 then issued a Demand Notice under Section 154 (1) of the DMC Act, 1957, dated 12.10.2021, copy of which is annexed hereto as ANNEXURE 9. The petitioner also sent a letter to EDMC/ Respondent NO.1 on 21.10.2021 (Page 126 of the Appeal).

40. That subsequently, the petitioner has neither challenged the said Assessment Notice dated 17.03.2020, nor the associated Impugned Order dated 28.09.2021 and Demand Notice dated 12.10.2021 before the Municipal Taxation Tribunal ('MTT') in terms of Section 169 and 170 of the DMC Act, 1957. Therefore, the aforementioned Assessment Notice, Impugned Order and Demand Notice have attained finality and the petitioner is liable to make payments towards property tax in terms of the Impugned Order. Therefore, on this ground also, the present petition is not maintainable and is liable to be dismissed.

41. That, for assessment period F.Y. 2020-21, the Impugned Notice under Section 123D of the DMC Act, 1957 was issued to the petitioner. The petitioner was asked to appear for personal hearing on 05.10.2021 by way of the Impugned Notice. However, neither the petitioner appeared nor filed any documents. As of now, no Assessment order or Demand notice has been issued pursuant to the Impugned Notice.

42. That the property tax payable by the petitioner now is as per the recommendations of MVC-Ill. MVC-III categorically records that all commercial properties measuring 1500 sq. ft. or more being treated as 'Category A' properties. Further, the property like that of the petitioner, which is a Shop/Superstore in a Mall, is treated as big/super/special commercial property. Therefore, the Unit Area Value (UAV) for the property of the petitioner is as per the recommendation of MVC-III for the categories of properties to which the petitioner's property belongs. The recommendations of the MVC were adopted after following due procedure as detailed in the DMC Act, 1957. The EDMC is bound by the recommendations of the MVC after due procedure is followed as given in the said Act i.e. declaration and public notice and consideration of objections/ representations of the general public by the MVC. As already submitted, MVC is a statutory body constituted by the Delhi Govt. Therefore, the categorization, Use Factor, UAV, structure factor, occupancy factor, etc. are all given by the MVC in terms of its statutory Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 87 -

functions, which are binding on the Municipal Corporation in terms of Section 1168 (2) of the DMC Act, 1957. Thus, the various contentions raised by the petitioner in the present petition, are totally untenable and liable to be rejected."

73. The petitioners have not specifically controverted the aforesaid assertions.

74. At this juncture, it is also pertinent to take note of the decision in the case of Springdales School v. North Delhi Municipal Corporation and Ors.37 relied upon by the petitioners, wherein, this Court had passed directions subjecting the exercise of power of assessment under Section 123D of the DMC Act to various conditions. The said conditions inter alia includes the assessment orders should be specific about the deliberate omissions or facts suppressed by the tax assesses etc. The decision of this Court was subsequently challenged by the Corporation before the Supreme Court, which stayed the aforesaid aspect. However, the subject matter is still sub judice before the Supreme Court. Hence, the Court is of the opinion that the grievance of the petitioners relating to the re-opening of the assessment by the Commissioner under Section 123D of the DMC Act, at this stage, can only be adjudicated appropriately by the appellate authority. The law laid in the case of Ved Marwah 38, at this stage, would not benefit the petitioner on account of various distinguishable features as noted in the foregoing paragraphs No.72 and hence, the Court refrains from rendering any conclusive findings.

75. It be also noted that a consideration of the aforesaid argument, would necessarily require factual scrutiny of each case as to how the self-assessment was made by the petitioners and whether, there is any factual inaccuracy, suppression, or complete non-submission of the 37 2017 SCC OnLine Del 7050 38 Signature Not Verified 2018 SCC OnLine Del 8096 Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

- 88 -

self-assessment itself. In absence of there being complete record before this Court with respect to each case, it would not be wise to straight away render any finding. There is already a remedy under Section 169 of the DMC Act to file an appeal against an order of assessment. Therefore, in all fairness, the petitioners should avail the said remedy.

76. The issue with respect to the liability of property tax by DMRC is already pending adjudication before this Court in writ petition being W.P. (C) 831/2019 and other connected matters and therefore, any finding with respect to liability of DMRC would prejudice the rights and contentions of the parties raised in those writ petitions. However, the petitioners herein, who are in possession of the area allotted by DMRC, shall continue to remain liable for payment of property tax. The same, however, shall be subject to further directions to be passed in pending writ petitions.

77. With respect to the argument that in one of the cases the area is less than 1500 sq. ft., the Court takes note of the recommendations of MVC which do not restrict the applicability of the criteria depending upon the individual shop area, rather, the same pertains to the total area of the mall and if it exceeds an area of 1500 sq. ft., the recommendations of MVC would be attracted, irrespective of the area of the individual shop. The same argument, thus, stands rejected.

78. The Court, therefore, upholds the categorisation of the petitioner entities as Super Commercial Properties as a distinct category for the purposes of taxation. With respect to the issue of re- opening of assessment as well as alleged retrospective taxation, the petitioners are at liberty to resort to alternate remedy as remedial measures discussed hereinabove.

Signature Not Verified                                                          Signature Not Verified
Digitally Signed                                                                Digitally Signed
By:MAANAS JAJORIA
Signing Date:12.11.2024                                                         By:PURUSHAINDRA
18:23:47                                                                        KUMAR KAURAV
                                                       - 89 -

79. In view of the aforesaid terms, the writ petitions stand disposed of alongwith pending applications.

(PURUSHAINDRA KUMAR KAURAV) JUDGE NOVEMBER 11, 2024 p'ma/MJ/dp Signature Not Verified Signature Not Verified Digitally Signed Digitally Signed By:MAANAS JAJORIA Signing Date:12.11.2024 By:PURUSHAINDRA 18:23:47 KUMAR KAURAV

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