VIKRAM MALHOTRA AND ANR vs MUNICIPAL CORPORATION OF DELHI AND ORS

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of Decision: 28th August, 2025 W.P.(C) 15001/2023, CM APPL. 59924/2023 & CM APPL. 45172/2025 VIKRAM MALHOTRA AND ANR .....Petitioners Through: Ms. Diya Kapur, Senior Adv. with Mr. Raghav Kumar and Mr. Aditya Ladha, Advs. versus MUNICIPAL CORPORATION OF DELHI AND ORS .....Respondents Through: Ms. Sunieta Ojha, Adv. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN JUDGMENT Prathiba M. Singh, J. 1. This hearing has been done through hybrid mode. 2. The Petitioners have filed this Petition challenging various demands raised by the Municipal Corporation of Delhi (hereinafter, ‘MCD’) towards property tax in respect of Farm House No. 31, Deramandi Road bearing Khasra Nos.75/11,20,21 at Village Deramandi, New Delhi (hereinafter, ‘the farm house’). 3. The demand in terms of the said communication dated 10th October, 2023 was to the tune of Rs.29,55,616/- which includes principal amount of Rs.18,36,616/- and interest of Rs.11,19,000/-. 4. The demand was based on an assessment carried out by the MCD 2003. 5. The legal issue that has been raised in this matter is with respect to the manner in which the property tax is to be determined, based upon