M/S Asf Insignia Sez Pvt. Ltd vs State Of Haryana And Another on 24 January, 2023
However, on 18.09.2015 communication was issued by
Municipal Corporation Gurugram, informing that the petitioner's property
had been assessed under head "IT Park, Cyber City-Park" which had been
inserted in the notification dated 11.10.2013 by virtue of amendment made
on 03.03.2014 and as such the property tax liable to be levied was 50 per
cent of the rates applicable to commercial properties. Demand notices dated
11.09.2015 were as such issued by the Joint Commissioner, Municipal
Corporation, Gurugram for recovery of property tax for the period 2010-11
to 2015-16. At this stage, petitioner filed CWP No.20789 of 2015 titled as
M/s ASF Insignia SEZ Pvt. Ltd. vs. Municipal Corporation, Gurugram
assailing the demand notices dated 11.09.2015 demanding property tax
under the commercial category. In the meanwhile vide memo dated
30.12.2015 (Annexure P-16) petitioner was informed that his property falls
under mix use category as per Clause 2 (G) of the notification dated
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CWP-4096-2022 (O&M) 4
11.10.2013 and accordingly the liability of tax on such proprieties shall be
as per areas under different usage.