p. 1 $~49 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 3460/2025, CM APPL. 16187/2025 & CM APPL. 16188/2025 M/S HANSALAYA PROPERTIES .....Petitioner Through: Mr. Madan Gera, Advocate Mob: 9811085940 versus NEW DELHI MUNICIPAL COUNCIL .....Respondent Through: Mr. Sanjay Sharma, Additional Standing Counsel for NDMC CORAM: HON'BLE MS. JUSTICE MINI PUSHKARNA O R D E R % 19.03.2025 1. Exemption allowed, subject to just exceptions. CM APPL. 16188/2025 (For Exemption) 2. Application is disposed of. 3. The present writ petition has been filed challenging the attachment notice dated 12 W.P.(C) 3460/2025 & CM APPL. 16187/2025 th March, 2025, through warrant, issued under Section 102(1) of New Delhi Municipal Council Act, 1994, qua property bearing no. Flat Nos. 3-G & 3-H at 3rd 4. Learned counsel appearing for the petitioner submits that a warrant dated 12 Floor, Hansalaya, New Delhi. th 5. Learned counsel appearing for the petitioner submits that there is no March, 2025, has been issued by the respondent, which has been passed on the basis that outstanding dues, have not been paid by the petitioner towards the property tax. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25 p. 2 provision for sealing of a property on account of non-payment of property tax. He, thus, submits that by way of warrant notice dated 12th 6. He draws the attention of this Court to a notice dated 23 March, 2025, the respondent-New Delhi Municipal Council (“NDMC”) is acting in a high-handed manner. rd 7. Learned counsel for the petitioner submits that the proposed rateable value, was on the basis of New Annual Rent Bye Laws, 2009 (“Unit Area Method”), which already stands struck off by the Division Bench of this Court, and as upheld by the Supreme Court. February, 2011, issued by the respondent-NDMC, wherein, the NDMC sought to provisionally increase the rateable value. 8. The notice dated 23rd February, 2011, issued by the NDMC is reproduced as under: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25 p. 3 9. It is submitted that pursuant to the aforesaid notice, the petitioner filed objections to the same vide letter dated 21st March, 2011, followed by letter dated 28th 10. It is submitted that subsequently a letter dated 1 March, 2011, which have been attached as Annexure P-3 and P-4 respectively, along with the present petition. st 11. The petitioner wrote a letter dated 6 September, 2016 was received by the petitioner, wherein, the petitioner was called for hearing by the respondent. th 12. However, the respondent passed assessment order dated 14 September, 2016, seeking adjournment, on the ground that the petitioner was out of station for five days for some urgent work. th September, 2016, in the following manner: This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25 p. 4 13. By referring to the aforesaid order, it is submitted that the said order wrongly notes that the petitioner had not filed any objections to the notice dated 23rd February, 2011. Whereas, fact of the matter is that the petitioner had duly filed the objections vide letter dated 21st March, 2011 and 28th 14. It is further submitted that the aforesaid order dated 14 March, 2011. th September, 2016 passed by the respondent, wrongly notes that the petitioner has not appeared for hearing or requested for any adjournment. It is submitted that the petitioner by letter dated 6th 15. Thus, he submits that the aforesaid facts were completely ignored by September, 2016, had duly requested for an adjournment. This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25 p. 5 the respondent, at the time of passing the assessment order dated 14th September, 2016. He further submits that the assessment order dated 14th 16. Thus, he submits that the very basis of issuing the notice of demand dated 12 September, 2016 passed by the respondent-NDMC is not as per law, as the same is based on the Unit Area Method, which has already been set aside. th December, 2024 and the warrant dated 12th 17. Per contra, learned counsel appearing for respondent, on advance notice, submits that after the passing of the assessment order dated 14 March, 2025, are illegal. th 18. Learned counsel appearing for the respondent draws the attention of this Court to the demand notice dated 6 September, 2016, the petitioner has not challenged the same by way of filing an appeal under Section 115 of the NDMC Act. th October, 2023 and the demand notice dated 12th 19. Thus, he submits that accordingly warrant has rightly been issued by the respondent. December, 2024, to submit that despite the demand notices issued by the respondent – NDMC, the requisite amounts have not been paid by the petitioner. 20. Responding to the same, learned counsel appearing for the petitioner submits that up to date property tax, as per the existing rateable value, as given in the notice dated 23rd 21. Thus, he submits that no further dues are payable by the petitioner. February, 2011, has already been paid by the petitioner. He draws the attention of this Court to the various receipts, which have been attached along with the present petition. 22. Having heard learned counsel appearing for the parties, this court is of the view that considering the submissions made before this Court, the This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25 p. 6 petitioner ought to file an appeal challenging the assessment order dated 14th 23. At this stage, learned counsel appearing for the petitioner submits that he may be granted liberty to file appropriate appeal in terms of Section 115 of the NDMC Act. September, 2016, which has admittedly, not been done by the petitioner. 24. Liberty is so granted. 25. Considering the submissions made before this court that the assessment order dated 14th September, 2016, is based on the Unit Area Method, which already stands set aside, only for the purposes of allowing the petitioner to file statutory appeal in terms of Section 115 of the NDMC Act, it is directed that for a period of four weeks, the impugned notice of demand dated 12th December, 2024, and warrant dated 12th 26. It is clarified that this court has not gone into the issue of the limitation, for the purposes of filing the appeal under Section 115 of the NDMC Act. These aspects shall be considered by the learned District Judge, as and when, such appeal is preferred by the petitioner. March, 2025, shall remain suspended. 27. It is further clarified that this court has not considered the case of the petitioner on merits or expressed any opinion, with regard thereto. 28. The case put up by the petitioner as regards the demand notice dated 12th December, 2024 as well as the warrant dated 12th 29. With the aforesaid directions, the present petition, along with the pending applications, stands disposed of. March, 2025, shall be considered by appropriate authority, on its own merits. MINI PUSHKARNA, J MARCH 19, 2025/ak This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 22/03/2025 at 17:47:25