Delhi High Court - Orders
Maharani Bagh Co-Operative House ... vs Municipal Corporation Of Delhi & Ors on 21 November, 2023
$~62
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 15011/2023 & CM APPL. 59936-59938/2023
MAHARANI BAGH CO-OPERATIVE HOUSE BUILDING AND
WELFARE SOCIETY LTD. ..... Petitioner
Through: Mr. Uddayan Jain, Mr. Raj Surana,
Mr. Ranjan Mishra, Advocates
versus
MUNICIPAL CORPORATION OF DELHI & ORS. ..... Respondents
Through: Mr. Tushar Sannu, Standing Counsel
for MCD with Mr. Devvrat Tiwari,
Mr. Jitendra Bhardwaj, AA&C,
MCD, Mr. Hitendra, SSA
Mr. Udit Malik, ASC for GNCTD
with Mr. Vishal Chanda, Advocate
for R-2
Mr. Virender Pratap Singh Charak,
Ms. Shubhra Parashar, Mr. Yash Hari
Dixit, Advocates for R-3/UOI
CORAM:
HON'BLE THE ACTING CHIEF JUSTICE
HON'BLE MS. JUSTICE MINI PUSHKARNA
ORDER
% 21.11.2023
1. Present writ petition has been filed with the following prayers:
a. Quash and set aside the Sealing Show Cause Notice dated 08.11.2023 No. Tax A&C/ CNZ/ 2023-24/ 2061;
b. Quash and set aside the Show Cause Notice dated 20.10.2023 No. Tax A&C/ CNZ/ 2023-24/ 1987;
c. Quash and set aside the Suo Motu Assessment Order dated 19.09.2023 No. Tax A&C/ CNZ/ 2023-24/ 307;
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 22/11/2023 at 23:23:23 d. Quash and set aside the Notice dated 17.08.2023 No. TAX/ MCD/ CENTRAL/ 2023/ 043375;
e. Direct the Respondent No. 1 to accept the selfassessment made by the Petitioner for property tax with use factor 1 and occupancy factor 1; and f. Declare first proviso to Section 169 (1) and Section 170 (b) of the Delhi Municipal Corporation Act, 1957 as arbitrary, ultra-vires and unconstitutional; or g. In the alternative, this Hon'ble Court may stay the recovery of such illegal demand and direct the Petitioner may continue to deposit the property tax on selfassessment basis which it has adopted and has been accepted by the Respondent No.1 over the years; and h. Pass any other order in favour of the Petitioner and against the Respondents as it may deem fit in the interests of equity, justice and good conscience.
2. Issue notice. Mr. Virender Pratap Singh Charak, Advocate accepts notice on behalf of Union of India, Mr. Tushar Sannu, learned Standing Counsel for MCD accepts notice and Mr. Udit Malik, learned ASC for GNCTD accepts notice.
3. After some arguments, learned counsel for respondent no.1-MCD on instructions of Mr. Jitendra Bhardwaj, AA&C, MCD states that the respondent no.1 shall withdraw the impugned sealing Show Cause Notice, Show Cause Notice, suo moto Assessment Order as well as Notice. He states that if required, fresh Show Cause Notices shall be issued to the petitioner in accordance with law.
4. In the event the fresh Show Cause Notices are issued to the petitioner, this Court directs the petitioner to cooperate with the respondents in accordance with law.
5. Accordingly, the present writ petition stands disposed of along with pending applications. This Court clarifies that it has not commented on the 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 22/11/2023 at 23:23:23 merits of the controversy. The rights and contentions of all the parties are left open.
THE ACTING CHIEF JUSTICE MINI PUSHKARNA, J NOVEMBER 21, 2023/au 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 22/11/2023 at 23:23:24