VIKRAM MALHOTRA AND ANR vs MUNICIPAL CORPORATION OF DELHI AND ORS

Judgment text excerpt

$~54 * 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 Signature Not Verified Signed By:DEVANSHU JOSHI W.P.(C) 15001/2023 Page 1 of 9 Signing Date:01.09.2025 21:07:46 under Section 123D of the Delhi Municipal Corporation (Amendment) Act, 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 the vacant land in farm houses. This issue is pending in a batch of writ petitions before this Court, including W.P.(C) 3264/2024 titled Libra Buildwell LLP vs. Municipal Corporation of Delhi and Anr. where submissions have already been heard in part. 6. In the meantime, the MCD has launched a one-time property tax amnesty scheme known as “SumpattikarNiptaan Yojana” (hereinafter, SUNIYO scheme)on 2nd Jun