Delhi High Court - Orders
Apex Chamber Of Commerce And Industry Of ... vs South Delhi Municipal Corporation & Anr on 3 December, 2021
Author: Sanjeev Sachdeva
Bench: Sanjeev Sachdeva
$~35
* IN THE HIGH COURT OF DELHI AT NEW DELHI
+ W.P.(C) 7123/2020 & CM APPL. 43286/2021
APEX CHAMBER OF COMMERCE AND
INDUSTRY OF NCT OF DELHI ..... Petitioner
Through Mr. Vivek Kumar Tandon with Ms.
Rinku Tiwary and Mr. Himanshu,
Advocates
versus
SOUTH DELHI MUNICIPAL
CORPORATION & ANR. ..... Respondents
Through Ms. Biji Rajesh, Advocate for Mr.
Gaurang Kanth, Standing Counsel for
SDMC.
Mr. Aparajita Sinha, Advocate for
Ms. Tara Narula, Advocate for
R-2/GNCTD
CORAM:
HON'BLE MR. JUSTICE SANJEEV SACHDEVA
ORDER
% 03.12.2021
1. Learned counsel for the petitioner contends that by office order dated 09.11.2021, the recommendations of the Third Municipal Valuation Committee Report has been partially implemented.
2. He submits that Third Municipal Valuation Committee Report is under challenge in these proceedings. He however without prejudice submits that even on the partial implementation, exemption has been granted from payment of tax under Section 177 of the Delhi Municipal Corporation Act for the period 09.11.2021 to 31.03.2022.
Digitally Signed Signature Not Verified By:JUSTICE SANJEEV SACHDEVA Digitally Signed By:KUNAL MAGGU W.P.(C) 7123/2020 Signing Date:03.12.2021 1 Signing Date:04.12.2021 07:51:32 15:47 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.
3. Learned counsel submits that the entities that have already paid the tax for the period 09.11.2021 to 31.03.2022, are entitled to refund or adjustment of the said amount in future liability of tax because once an exemption is granted, collection of tax for the said period would be unlawful.
4. Issue notice. Notice is accepted by learned counsel appearing for the respondent who prays for time to file reply. Let reply be filed within four weeks. Rejoinder, if any, be filed within four weeks thereafter.
5. Renotify on 10.02.2022.
SANJEEV SACHDEVA, J DECEMBER 3, 2021 'rs' Digitally Signed Signature Not Verified By:JUSTICE SANJEEV SACHDEVA Digitally Signed By:KUNAL MAGGU W.P.(C) 7123/2020 Signing Date:03.12.2021 2 Signing Date:04.12.2021 07:51:32 15:47 This file is digitally signed by PS to HMJ Sanjeev Sachdeva.