THE MOTOR & GENERAL FINANCE LTD vs NEW DELHI MUNICIPAL COUNCIL

Judgment text excerpt

$~107 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 07th February, 2025 + W.P.(C) 6064/2017 and CM APPL. Nos. 25210/2017 and 36210/2019 THE MOTOR & GENERAL FINANCE LTD .....Petitioner Through: Mr. Anil Sapra, Senior Advocate with Mr. Sunil Magon and Mr. Shyam Gaur, Advocates. versus NEW DELHI MUNICIPAL COUNCIL .....Respondent Through: Ms. Kanika Singh, Mr. Shubham Jaiswal and Mr. Nikhil Saini, Advocates. CORAM: HON'BLE MS. JUSTICE JYOTI SINGH JUDGEMENT JYOTI SINGH, J. (ORAL) 1. This writ petition is preferred on behalf of the Petitioner challenging Bye Law 4 of the New Delhi Municipal Council Act, 1994 (‘NDMC Act’) with respect to the Occupancy Factor G-2 wherein residential properties owned and occupied by the company have Factor 3 for computation of House Tax and are not treated as self-occupied as against residential properties owned by any other person and self-occupied having Factor 1 and Factor 1.5 as per the size of the plot. Challenge is also laid to the Assessment Order dated 30.05.2017 passed under Section 72 of NDMC Act as also consequential demand of Rs.1,82,16,007/- raised vide bill dated 12.06.2017 for the period 01.04.1999 to 31.03.2017 with respect to premises bearing No.50, Golf Links, New Delhi (hereinafter referred to as the ‘subject Signature Not Verified Digitally Signed W.P.(C) 6064/2017 Page 1 of 7 By:KAMAL KUMAR Signing Date:15.02.2025 14:36:50 property’). 2. It is averred in the writ petition that Petitioner purchased the subject property on 03.03.1952 and a building was constructed thereon comprising of Ground Floor and First Floor between the years 1956-57. No additions/alterations were made in the premises till 1994. On 07.06.1999, construction was carried out on the Second Floor, due to which the Assessing Authority of NDMC r