LIBRA BUILDWELL LLP vs MUNICIPAL CORPORATION OF DELHI AND ANR.

IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th September, 2025 W.P.(C) 3264/2024 & CM APPL. 61441/2025 LIBRA BUILDWELL LLP .....Petitioner Through: Ms. Diya Kapur, Senior Advocate with Mr. Raghav Kumar and Mr. Aditya Ladha, Advs. versus MUNICIPAL CORPORATION OF DELHI AND ANR. .....Respondents Through: Mr. Tushar Sannu, Mr. Fajallu Rehman & Ms. Pulak Gupta, Advs. CORAM: JUSTICE PRATHIBA M. SINGH JUSTICE SHAIL JAIN Prathiba M. Singh, J. (Oral) 1. This hearing has been done through hybrid mode. 2. The Petitioner has filed this petition challenging the various demands raised by Municipal Corporation of Delhi (hereinafter, ‘MCD’) towards property tax in respect of the Farmhouse No. 2 [Mustatil No. 56, Kh. Nos. 56/11/1, 11/2, 20/3, 57/14, 15, 26] situated in Village Deramandi, New Delhi (hereinafter, ‘the farmhouse’). 3. The demand raised in terms of the demand notice dated 27th September, 2023 was to the tune of Rs. 1,17,73,465/- which includes the principal amount of Rs.86,09,172/- and an interest amount of Rs.49,55,446/-. 4. The demand was based on an assessment carried out by the MCD under 2003. 5. The legal issue that has been raised in this matter is with respect to