M/S Gopal Dass Estate and Housing (P) Ltd v. New Delhi Municipal Council

1. This is an application under Section 151 CPC for exemption from filing certified copies, true typed copies of annexures.

2. Allowed, subject to just exceptions.

3. Application is disposed of. W.P.(C) 4122/2023 & CM APPL. 15972/2023 (Application under Section 151 CPC on behalf of the petitioner for stay)

4. The present writ petition has been filed challenging the notice of outstanding dues dated 06.03.2023, which as per the petitioner was received on 09/10.03.2023. There is further prayer for quashing the warrant dated 21.03.2023 under Section 102 (1) of the New Delhi Municipal Council Act, 1994 (NDMC Act).

5. Learned counsel for the petitioner submits that the warrant of attachment has been issued against the petitioner in total violation of the statute which provides under Section 104 of the NDMC Act that warrant shall be issued only after 30 days after the notice of demand. However, in the present case, the warrant has been issued in lesser time than the stipulated statutory period of 30 days. He further relies upon the judgment dated 21.03.2019 passed by Supreme Court in the case of New Delhi Municipal Council & Others Vs Association of Concerned Citizens of New Delhi and others, reported as 2019 (15) SCC 303, to submit that the assessment could not have been re-opened by the respondent.

6. On the other hand, Mr. Tushar Sannu, Advocate appearing on advance notice on instructions submits that petitioner herein has huge dues of property tax pending against him. He thus, submits that in this case alone, the petitioner is liable to pay an amount of Rs. 2,43,32,545/- upto 31.03.2023. He further submits that after the issuance of the warrant of attachment, an application for rectification has been submitted by the petitioner. He further draws the attention of this Court to the details of property tax which are available on record. By referring to the said record, it is submitted that for the assessment year 2019-2020, no property tax has even been paid by the petitioner.

7. This Court has heard the submissions on behalf of both the parties. With the consent of the parties, matter is taken up for final disposal.

8. Considering the fact that a rectification application has been filed on behalf of the petitioner, which is pending before the respondent, matter is remanded back to the respondent NDMC with directions to the respondent to consider and decide the rectification application of the petitioner at the earliest.

9. At this stage, learned counsel for the petitioner submits that the petitioner may be granted opportunity to file a detailed representation along with all the documents for rectification since 2009.

10. Liberty is granted to the petitioner to file a rectification application along with all the documents. As requested, the rectification application shall be filed by the petitioner within a period of four weeks with the respondent NDMC.

11. Considering the facts and circumstances of the present case, it is directed that the petitioner shall pay a sum of Rs. 1 crore to respondent NDMC on account. Out of the aforesaid amount of Rs. 1 crore, Rs. 50,00,000/- shall be deposited by the petitioner on or before 31.03.2023. The balance Rs. 50,00,000/- shall be deposited by the petitioner within a period of six weeks.

12. It is clarified that the said deposits shall be made by the petitioner and accepted by the respondent without prejudice to their rights and contentions.

13. In view thereof, the impugned recovery proceedings against the petitioner are quashed. Further, the bank account number 06230200001325 with Bank of Baroda, K.G. Marg, Connaught Place, New Delhi, is directed to be de-attached.

14. In view thereof, the present writ petition is disposed of, thereby remanding the matter to respondent NDMC, in terms of the aforesaid directions. MINI PUSHKARNA, J MARCH 29th, 2023 c