LIBRA BUILDWELL LLP vs MUNICIPAL CORPORATION OF DELHI AND ANR.

Judgment text excerpt

$~65 * 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 Signature Not Verified Signed By:DHIRENDER W.P.(C) 3264/2024 Page 1 of 8 KUMAR Signing Date:27.09.2025 19:34:56 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 the present case, 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 “Sumpattikar Niptaan Yojana” (hereinafter, SUNIYO scheme) on 2nd June, 202