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HIGH COURT OF DELHI
W.P.(C) 5600/2013 &C.M. No.12410/2013
VENU CHARITABLE SOCIETY Petitioner
Through Mr.Vivek Chib, Mr. Kushal Gupta and Mr. Asif Ahmed,Advocates.
HIGH COURT OF DELHI
W.P.(C) 5600/2013 &C.M. No.12410/2013
VENU CHARITABLE SOCIETY Petitioner
Through Mr.Vivek Chib, Mr. Kushal Gupta and Mr. Asif Ahmed,Advocates.
VERSUS
^ SOUTH DELHI MUNICIPAL CORPORATION Respondent f Through Ms.Madhu Tewatia, Standing
Counsel with Mr.Adhirath Singh and Mr.Sachin Saini, Advocates.
Counsel with Mr.Adhirath Singh and Mr.Sachin Saini, Advocates.
CORAM:
HON'BLE MS. JUSTICE INDERMEET KAUR
14.03.2017 Petitionerbeforethis Courtis the Venu Charitable Society; it is
;f^ stated to be a non-profit voluntary organization. It is stated to be working since the last 30 years with the object to deliver free/subsidized comprehensive eye case to all and especially to
^ patients belonging to the lower strata ofsociety.
Petitioner is aggrieved by the order dated 29.7.2013 passed by the Municipal Tax Tribunal. The petitioner had assailed the orders dated 13.5.2013, 14.5.2013 passed by the Joint Assessor and
Collector wherein the petitioner society had been denied exemption
(which had been claimed by him) under Section 115(4) of the DMC
Act, 1957 (hereinafter referred to as the said Act); contention of the petitioner that it is a charitable institution had been rejected.
2017:DHC:8119 f r The counter affidavit filed by the respondent has denied these submissions.
The matter was ripe for final arguments. In the course of arguments certain discrepancies in the accountings carried out by the respondent Corporation leading to the denial of the exemption as claimed by the petitioner have been highlighted by the petitioner.
The same have been perused.
Without going into the merits ofthe contentions raised by the petitioner (disputed by the respondent), it has been agreed that the matter be remanded back to the Joint Assessor and Collector to re- appreciate the arguments ofthe petitioner and to return afinding as to whether the petitioner is entitled to the benefit ofSection 115(4) of the said Act; the contention of the petitioner that he is a charitable institution shall be answered by the Joint Assessor and Collector after re-appreciating the documents ofthe petitioner and particularly the balance sheets ofthe petitioner society.
The parties to appear before the Joint Assessor and Collector on
12.4.2017 at 12.00 noon. The Joint Assessor and Collector shall endeavour to dispose of the application of the petitioner within an outer limit ofeight weeks from the receipt ofthe ^plication.
No coercive steps be taken in this interregimm period.
Petition disposed of in the above terms.
INDERMEET KAUR, J MARCH 14,2017/ndn 2017:DHC:8119
14.03.2017 Petitionerbeforethis Courtis the Venu Charitable Society; it is
;f^ stated to be a non-profit voluntary organization. It is stated to be working since the last 30 years with the object to deliver free/subsidized comprehensive eye case to all and especially to
^ patients belonging to the lower strata ofsociety.
Petitioner is aggrieved by the order dated 29.7.2013 passed by the Municipal Tax Tribunal. The petitioner had assailed the orders dated 13.5.2013, 14.5.2013 passed by the Joint Assessor and
Collector wherein the petitioner society had been denied exemption
(which had been claimed by him) under Section 115(4) of the DMC
Act, 1957 (hereinafter referred to as the said Act); contention of the petitioner that it is a charitable institution had been rejected.
2017:DHC:8119 f r The counter affidavit filed by the respondent has denied these submissions.
The matter was ripe for final arguments. In the course of arguments certain discrepancies in the accountings carried out by the respondent Corporation leading to the denial of the exemption as claimed by the petitioner have been highlighted by the petitioner.
The same have been perused.
Without going into the merits ofthe contentions raised by the petitioner (disputed by the respondent), it has been agreed that the matter be remanded back to the Joint Assessor and Collector to re- appreciate the arguments ofthe petitioner and to return afinding as to whether the petitioner is entitled to the benefit ofSection 115(4) of the said Act; the contention of the petitioner that he is a charitable institution shall be answered by the Joint Assessor and Collector after re-appreciating the documents ofthe petitioner and particularly the balance sheets ofthe petitioner society.
The parties to appear before the Joint Assessor and Collector on
12.4.2017 at 12.00 noon. The Joint Assessor and Collector shall endeavour to dispose of the application of the petitioner within an outer limit ofeight weeks from the receipt ofthe ^plication.
No coercive steps be taken in this interregimm period.
Petition disposed of in the above terms.
INDERMEET KAUR, J MARCH 14,2017/ndn 2017:DHC:8119
JUDGMENT