$~97 * IN THE HIGH COURT OF DELHI AT NEW DELHI + W.P.(C) 5600/2025, CM APPL. 25547/2025 & CM APPL. 25548/2025 BHARAT PETROLEUM CORPORATION LIMITED .....Petitioner Through: Mr. Anil Kumar Batra, Advocate M: 9810127096 Email: aanilkbatra@rediffmail.com versus NEW DELHI MUNICIPAL COUNCIL .....Respondent Through: Mr. Yogendra Handoo, SDC with Mr. Ravi Krisan Chandna, ASC and Mr. Abhar Singh, Advocate M: 9711752002 CORAM: HON'BLE MS. JUSTICE MINI PUSHKARNA O R D E R % 30.04.2025 1. The present writ petition has been filed challenging the Property Attachment Notice dated 21st February, 2025, in respect of property, i.e., Shop in the premises of petrol pump, namely, BP Shanti Path, Moti Bagh, New Delhi. 2. Learned counsel appearing for the petitioner submits that the petitioner’s predecessor, i.e., M/s Burma Shell Storage and Distributing Company Ltd., had commissioned a petrol pump/ retail outlet at the said plot, which is in operation since 23rd May, 1962. The said petrol pump is being assessed for the purposes of property tax by the respondent since 30th March, 2005. 3. It is submitted that the petitioner had, for convenience of the motoring public, constructed a shop/ convenience store, also known as ‘In & Out’ at 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 02/05/2025 at 12:24:10 the aforesaid petrol pump in 2001. 4. It is submitted that the petitioner received a notice dated 30th March, 2005, under Section 72 of the New Delhi Municipal Council (“NDMC”) Act, 1994, whereby, the respondent provisionally proposed to fix the rateable value of Rs. 37,15,200/- of the shop/ convenience store, w.e.f., 1st April, 2004. It is further submitted that the petitioner submitted its objections vide its letter dated 25th April, 2005, received by hand on 3rd May, 2005, wherein, the petitioner provided the details of the covered area of the land and cost of construction of the retail outlet. 5. It is submitted that the respondent, after a period of 12 years from the date of issuance of notice under Section 72 of the New Delhi Municipal Council (“NDMC”) Act, 1994, sent a letter dated 15th June, 2017 to the petitioner, intimating that the respondent has fixed a date on 28th June, 2017 for granting personal hearing to the petitioner. However, the said letter was received by the petitioner’s Regional Office on 29th June, 2017, i.e., a day after the date fixed for hearing. 6. It is submitted that the petitioner informed the respondent about the change of his address. Subsequently, the petitioner, vide its letters dated 6th July, 2017, 8th September, 2017 and 28th October, 2017, requested to grant a personal hearing to the petitioner. However, the petitioner neither heard anything from the respondent, nor received any Assessment Order/ Bill/ Demand Notice, with respect to the shop in question. It is further submitted that the respondent without assessing and fixing the rateable value, has sent Attachment Notice dated 21st February, 2025. Thus, the present writ petition has been filed. 7. Per contra, learned counsel for the respondent, i.e., NDMC, appears 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 02/05/2025 at 12:24:10 on advance notice and has handed over a copy of the Assessment Order dated 6th November, 2024, issued by the Property Tax Department, NDMC. The same has been handed over to this Court, as well as counsel appearing for the petitioner. 8. Learned counsel appearing for the petitioner submits that the petitioner had never received a copy of the said Assessment Order, which fact is disputed by the learned counsel appearing for the NDMC. 9. Be that as it need, since a copy of the Assessment Order has been now produced before this Court, which has also been handed over to the learned counsel appearing for the petitioner, it is directed that the petitioner shall file a statutory appeal in terms of Sections 115 and 116 of the NDMC Act, 1994, within a period of three weeks from today. 10. In order to allow the petitioner to file a statutory appeal within a period of three weeks, it is directed that no coercive action shall be taken against the petitioner, for a period of three weeks. 11. It is clarified that in case the statutory appeal, in terms of the NDMC Act, 1994, is not filed by the petitioner within a period of three weeks from today, the protection granted by this Court, shall automatically lapse. 12. It is further clarified that any order to be passed in the statutory appeal filed by the petitioner, shall be on its own merits, and this Court has not expressed any opinion on the merits of the present case. 13. With the aforesaid directions, the present writ petition, along with pending applications, stands disposed of. MINI PUSHKARNA, J APRIL 30, 2025/rk 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 02/05/2025 at 12:24:10