Supreme Court - Daily Orders
Spark Mall And Parking Private Limited ... vs North Delhi Municipal Corporation on 28 July, 2023
Bench: Hrishikesh Roy, Pankaj Mithal
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ITEM NO.46 COURT NO.9 SECTION XIV
S U P R E M E C O U R T O F I N D I A
RECORD OF PROCEEDINGS
Petition(s) for Special Leave to Appeal (C) No(s).19883/2019
(Arising out of impugned final judgment and order dated 15-03-2019
in FAOOS No.48/2019 passed by the High Court Of Delhi At New Delhi)
SPARK MALL AND PARKING PRIVATE LIMITED
(EARLIER KNOWN AS SMS PARKING
SOLUTIONS PRIVATE LIMITED) Petitioner(s)
VERSUS
NORTH DELHI MUNICIPAL CORPORATION Respondent(s)
Date : 28-07-2023 This petition was called on for hearing today.
CORAM : HON'BLE MR. JUSTICE HRISHIKESH ROY
HON'BLE MR. JUSTICE PANKAJ MITHAL
For Petitioner(s) Mr. N, Ganpathy, Sr. Adv.
Mr. Vipin Tyagi, Adv.
Mr. Sandeep Devashish Das, AOR
For Respondent(s) Mrs. Madhu Tewatia, Adv.
Mr. Praveen Swarup, AOR
Mr. Praveen Swarup, Adv.
Ms. Payal Swarup, Adv.
Mr. K.P. Singh, Adv.
Ms. Rajeeta Raj, Adv.
Mr. Vivek Verma, Adv.
UPON hearing the counsel the Court made the following
O R D E R
Heard Mr. N. Ganpathy, learned Senior Counsel Signature Not Verified Digitally signed by Jayant Kumar Arora Date: 2023.08.02 appearing for the petitioner. Also heard Mrs. Madhu 18:06:00 IST Reason: Tewatia, learned counsel representing the North Delhi Municipal Corporation.
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2. When this case was taken up on 18.04.2023, the Court adverted to the Circular Dated 22.06.2018 issued by the competent authority of the North Delhi Municipal Corporation which speaks of exemption of property tax for space utilised for parking purpose. Relevant portion of the Circular is extracted hereinbelow:-
“Thirdly, property tax is also exempted wholly for running parking sites on any land owned by or vested in North DMC or allotted on freehold/MLF basis by North DMC subject to condition that parking rates to be charged by Licensee. Lessee/Allottee as prescribed by North DMC from time to time. Property tax exemption will also be applicable to all sites which are to be transferred form DDA/DMRC/ Other Govt. agencies to North DMC for parking purpose.
Exemption of property Tax would be applicable only for space allotted for parking purpose and property tax will be levied on the space allotted for commercial purpose on the sites. It is further mentioned that if any violation found w.r.t. to parking charges defined by North DMC or misuse of parking site, property tax will be levied as per rules. The exemption of property tax will also applicable for similar sites allotted in future for parking purpose. The property tax exemption will be applicable for all type of parking sites i.e. surface parking or Multilevel Car Parking from Prospective effect.”
3. Ms. Madhu Tevetia, learned Standing Counsel in her turn submits that the benefit of the Circular would apply 3 prospectively from the date of issuance of Circular i.e, 22.06.2018 and here the claim of petitioner pertains to earlier years as well.
4. In response, the learned counsel for the petitioner submits that it is understood that the benefit of the Circular can be availed only prospectively i.e., with effect from the date of the Circular and the petitioner does not wish to canvas any claim retrospectively for earlier period prior to circular.
5. Considering the above, the competent authority of the NDMC is directed to pass a speaking order on a representation to be filed by the petitioner claiming prospective benefit of the aforesaid Circular dated 22.06.2018. The order be passed within four weeks from the date of receipt of the representation form the petitioner’s side which should be filed within two weeks.
5. The parties are at liberty to mention the matter once the speaking order is passed.
(DEEPAK JOSHI) (KAMLESH RAWAT) COURT MASTER (SH) ASSISTANT REGISTRAR