G S C INDUSTRIES vs NORTH DELHI MUNICIPAL CORPORATION

Judgment text excerpt

$~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI % Date of Decision: 20th March, 2025 + W.P.(C) 5211/2019 G S C INDUSTRIES .....Petitioner Through: Mr. Ashim, Advocate. versus NORTH DELHI MUNICIPAL CORPORATION .....Respondent Through: Ms. Sunieta Ojha with Ms. Vasudha, Ms. Priyanka and Ms. Divita, Advocates for MCD Mr. Dinesh Chandra Tripathi, Advocate for R-2. CORAM: HON'BLE MR. JUSTICE MANOJ JAIN J U D G M E N T (oral) 1. The issue raised in the present petition is very short and precise. 2. The grievance raised in the present petition is with respect to a letter dated 28.09.2018 issued by MCD. 3. The above letter, described as warrant of distress, has been issued under Section 156 (1) of Delhi Municipal Corporation Act, 1957 and a demand of Rs. 6,51,256/- has been raised towards Property Tax for the period ending 31.03.2018. It is, also, brought to the notice of the Court by the petitioner that, without prejudice to its rights and contentions, the above said amount was deposited by the petitioner, albeit, under protest vide Signature Not Verified Digitally Signed W.P.(C) 5211/2019 1 By:SONIA THAPLIYAL Signing Date:21.03.2025 18:27:20 communication dated 20.12.2018 sent to MCD. 4. Let me give a very brief factual matrix of the case. 5. The MCD had come up with a Property Tax Amnesty Scheme (2016-2017) and the relief provided under the Scheme, inter alia, as under:-  “Waiver of 100% Penalty and interest, if up to date payment is made by 28.02.2017.  Waiver of 100% Penalty of 50% Interest, if up to date payment is made by 31.03.2017.” 6. Petitioner company, being owner of Property No. 20 (Palace Cinema), Roshanara Road, wanted to avail the above said Amnesty Scheme and issued a cheque for a sum of Rs. 9,89,152/-. Such cheque was duly received by MCD and they, even, issu