Fresh assessment to be made to replace a retrospectively calculated assessment in the absence of property owner : Delhi High Court
The order for assessment of property is required to respect certain rights to the property holder which includes his/her right to be present when the assessment is made. It is exercised along with right to raise objections regarding the assessment made. This was held in the judgment passed by a single bench judge comprising HON’BLE MR JUSTICE SANJEEV SACHDEVA, in the matter of M/S AMRAPALI STEELS PVT. LTD. V. NORTH DELHI MUNICIPAL CORPORATION dealt with an issue where the petitioner impugned the assessment order of a property as the property was measured in the absence of the petitioner and the assessment order had been passed retrospectively in respect of portions of the property which were not even constructed in the year considered.
The respondent-Corporation had assessed the property of the petitioner retrospectively with effect from 01.04.2004 and demanded an amount of Rs. 21,60,425/- as arrears of property tax including interest and penalty as on 08.06.2021. The Petitioner questioned this assessment order dated 10.06.2021 stating that the property was measured in the absence of the petitioner and assessment order has been passed retrospectively in respect of portions of the property which were not even constructed in the year 2004 and were constructed in the year 2013. The counsel for the petitioner also submits that the petitioner was not given a personal hearing and the respondent-Corporation has not given credit for the amounts already deposited. He submits that approximately a sum of Rs. 3 lakhs have been paid which has not been accounted for by the Corporation.
The counsel for the respondent disputed that and submitted that warrants of distress has been issued to the ICICI Bank, Model Town to attach the bank account of the petitioner to an extent of Rs. 18,86,291/- and as per his instructions the said amount has been attached by the bank. The counsel also stated that the respondent-Corporation is willing to give a fresh hearing to the petitioner and He prays that the amount attached by the bank be directed to be remitted to the Corporation.
After hearing both the parties The hon’ble Delhi High court, held that according to the facts and circumstances of the case the impugned assessment order dated 10.06.2021 is set aside and the matter is remitted to the Deputy Assessor & Collector for a fresh assessment. It also held that the Petitioner shall appear before the Deputy Assessor & Collector with documents in support of his assessment and that the Petitioner would be at liberty to file further objections. The officers of the Corporation were ordered to measure the property in the presence of the petitioner and thereafter, after giving an opportunity of a personal hearing, pass fresh assessment order. ICICI Bank, Model Town is directed to remit a sum of Rs. 9,50,000/- to the respondent Corporation out of the attached amount and the remaining attached amount shall be retained by the bank which shall be subject to the fresh assessment order to be passed by the respondent Corporation. On remittance of the said amount of Rs. 9,50,000/- and retention of the remaining attached amount, attachment on the bank account of the petitioner shall be lifted. It finally held that the Deputy Assessor & Collector shall pass a fresh assessment order within a period of two months from 09.08.2021.