TAIPAN ASSOCIATES PVT. LTD. vs MUNICIPAL CORPORATION OF DELHI & ANR.

Judgment text excerpt

$~64 * IN THE HIGH COURT OF DELHI AT NEW DELHI Date of decision: 25th September, 2025 + W.P.(C) 3263/2024 & CM APPL. 61444/2025 TAIPAN ASSOCIATES PVT. LTD. .....Petitioner Through: Ms. Diya Kapur, Senior Advocate with Mr. Raghav Kumar and Mr. Aditya Ladha, Advs. versus MUNICIPAL CORPORATION OF DELHI & 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. 6, Khasra Nos. 56/19, 21/2, 22/1, 23/1, Village Dera Mandi, New Delhi- 110074 (hereinafter, ‘the farmhouse’). 3. The demand raised in terms of the demand notice dated 27th September, 2023 was to the tune of Rs.91,88,195/- which includes principal amount of Rs.69,42,824/- and interest amount of Rs.37,52,738/-. 4. The demand was based on an assessment carried out by the MCD 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 Signature Not Verified Signed By:DHIRENDER W.P.(C) 3263/2024 Page 1 of 8 KUMAR Signing Date:27.09.2025 19:34:56 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 “Sumpattikar Niptaan Yojana” (herei