Dharamshila Cancer Foundation and Research Centre v. East Delhi Municipal Corporation

1. By the present writ petition, filed under Article 226 of the Constitution of India, the petitioner seeks quashing of the impugned assessment orders dated 28.3.1993, 24.3.1998 and 4.2.2013 and the subsequent demands raised by the respondent.

2. Learned counsel for the respondent, at the outset, has raised a preliminary objection with regard to the maintainability of the present writ petition on the ground that an equally efficacious remedy is available to the petitioner as provided under the Act.

3. Mr.Jain, learned counsel for the petitioner, submits that the petitioner is a charitable organization formed with the aim and object to undertake various scientific researches in different fields of medical sciences particularly Oncology, research in basic and clinical sciences, epidemiology, etiology, pathology, etc., for which the petitioner is receiving grant-in-aid from the Government of India. 2013:DHC:7181 Counsel further submits that the respondent has raised the demand w.e.f. 1.4.1988 till the year 2013 and on this ground alone the orders of assessment are liable to be quashed. Counsel also submits that the petitioner has already deposited a sum of Rs.10.00 lakhs with the respondent. Mr.Jain contends that the petitioner would have no objection in filing an appeal before the Tribunal, provided the respondent is directed not to take any coercive action against the petitioner and the Tribunal may not direct the petitioner to deposit the amount as per the demand.

4. Learned counsel for the respondent submits that the petitioner should be directed to deposit the property tax. Learned counsel for the petitioner submits that the petitioner is ready to deposit Rs.30.00 lakhs in three equal installments with the respondent in addition to the amount of Rs.10.00 lakhs already deposited with the respondent, however, he prays that the impugned demands may be stayed.

5. Accordingly, present writ petition and application stand disposed of with the following directions:

(i) The petitioner shall file an appeal before the Tribunal within four weeks from today. The Tribunal shall condone the delay, if any, in filing the appeal; W.P.IC) 1750/2013 2/3

(ii) In addition to Rs.10.00 lal<hs already deposited with the respondent, the petitioner shall deposit Rs.30.00 lakhs with the respondent, without prejudice to its rights and contentions, in three equal nnonthly installments. The first installments of Rs.10.00 lakhs will be paid by the petitioner to the respondent on 15.4.2013 and the subsequent installments will be paid by the petitioner on 15.5.2013 and 15.6.2013;

(iii) During the pendency of the appeal the respondent will not take any coercive action against the petitioner subject to the petitioner depositing Rs.30.00 lakhs with the respondent;

(iv) All questions raised by the petitioner in the writ petition including the question of payment of interest on the amount deposited by the petitioner, in case the petitioner succeeds in the appeal, are kept open and be raised before the Tribunal.

6. Let a copy of this order be given DASTI to counsel for the parties under the signature of Court Master. •_C -X. G.S.SISTANl, J APRIL 03, 2013 msr