Delhi High Court - Orders
Bal Bharati Public School , Rohini vs Municipal Corporation Of Delhi & Ors on 29 November, 2023
Author: Prateek Jalan
Bench: Prateek Jalan
$~69
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15339/2023 CM APPL. 61514/2023
BAL BHARATI PUBLIC SCHOOL , ROHINI ..... Petitioner
Through: Mr. Inderbir Singh Alag, Sr. Adv.
with Mr. Jagdeep Singh Lamba,
Mr. Ram Singh Bisht, Advocates.
versus
MUNICIPAL CORPORATION OF DELHI
& ORS. ..... Respondents
Through: Mr. Tushar Sannu, SC with Mr.
Abhishek Singh, Advocate for
MCD with Mr. Bhupender Kain,
SSA, MCD.
CORAM:
HON'BLE MR. JUSTICE PRATEEK JALAN
ORDER
% 29.11.2023 CM APPL. 61513/2023 (for exemption) Exemption allowed, subject to all just exceptions. The application stands disposed of.
W.P.(C) 15339/2023 & CM APPL. 61514/2023 (for stay)
1. The petitioner assails an "interim order" of assessment dated 26.02.2023 in respect of its property being Bal Bharti Public School, adjacent to Sector - 14, Rohini, Delhi - 110085.
2. The petitioner's property is used for the purposes of a school. It has been assessed for the purposes of property tax for the third time, the first two assessment orders having been set aside, and the matter remanded to W.P.(C) 15339/2023 Page 1 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/11/2023 at 22:36:07 the Municipal Corporation of Delhi ["MCD"]. By the impugned order, the annual value of the petitioner's property has been recalculated and a consequential notice of demand dated 26.09.2023 has been issued. The amount demanded by MCD is Rs.94,08,375/-, of which Rs.36,24,316/- is stated to be the principal amount due towards property tax for the period 2004-05 to 2022-23. The balance amount of Rs.57,84,059/- is towards interest.
3. Mr. Inderbir Singh Alag, learned Senior Counsel for the petitioner, submits that there are numerous errors in the impugned assessment order, including inter alia with regard to application of use factor of '3' for the period prior to the year 2013, and imposition of vacant land tax by clubbing the area of the plot allotted to the petitioner for construction of the school building with the area of the plot allotted to the petitioner for use as a playground.
4. Mr. Alag draws my attention to a judgment of the Municipal Taxation Tribunal dated 15.09.2020 in HTA No. 240/MTT/2019 & connected matters ["Seth SagarMal Bagrodia Charitable Trust vs. North Delhi Municipal Corporation & Anr."] and to a Division Bench decision of this Court dated 22.03.2018 in W.P.(C) 3946/2011 ["Seth Pokharmal Educational Society vs. MCD & Ors."]. He submits that these judgments make it clear that the playground area is not susceptible to be clubbed with the building area.
5. The dues claimed by MCD are tabulated in a chart at page No. 137 of the writ petition. Mr. Alag submits that, contrary to the contents of the said chart, a sum of Rs.4,06,258/- was deposited by way of property tax in the year 2018-19, and a further sum of Rs.4,61,183/- was deposited in W.P.(C) 15339/2023 Page 2 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/11/2023 at 22:36:07 2022-23 for which credit has not been given to the petitioner. The petitioner is directed to place on record the proof of deposits of the aforesaid amounts, within one week.
6. Mr. Tushar Sannu, learned Standing Counsel for MCD, disputes these contentions, and seeks time to file a counter affidavit. Same may be done within four weeks from today. Rejoinder thereto, if any, may be filed within two weeks thereafter.
7. For the present, accounting for the deposits mentioned above, the principal amount claimed by MCD comes to approximately Rs.28,00,000/-. Subject to the deposit of the amount of Rs.28,00,000/- into Court within four weeks from today, MCD is directed not to take any coercive steps against the petitioner pursuant to the impugned notice of demand. The aforesaid amount is an ad hoc amount, which may be deposited without prejudice to the rights and contentions of the parties.
8. The petitioner will continue to deposit current property tax as may be due in respect of the property.
9. List on 16.05.2024.
PRATEEK JALAN, J NOVEMBER 29, 2023 "Bhupi"/ W.P.(C) 15339/2023 Page 3 of 3 This is a digitally signed order.
The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 30/11/2023 at 22:36:08