J S FURNISHINGS LTD Vs. MCD

JUDGEMENT

(1.) The writ petitions were filed seeking quashing of the orders of the assessment of property tax qua the respective properties of the petitioners including by impugning the Bye Laws, more specifically Bye Laws 2 (1) (b) (i) & 3 (1) (c) (iii) of the Delhi Municipal Corporation (Determination of Rateable Value) Bye Laws. 1994. Rule D.B. was issued on 24th April, 1997 and 8th September, 1999 respectively. On the applications of the petitioners for interim relief, the petitioners were directed to pay the entire amount of tax in terms of the assessment orders impugned in these petitions, with a further direction that in the event of the petitioners succeeding, the excess amount if any of the tax so paid by the petitioners, shall be refunded to the petitioners; in the order dated 8th September, 1999 in it was further directed that such refund will be with interest @ 18% per annum.

(2.) On 7th January, 2010 the counsel for the petitioners stated that the challenge to the Bye Laws did not survive as the Bye Laws had been upheld and the only question remaining to be examined in the writ petitions was as to the validity of the assessment orders impugned in each of the petitions. The petitions were accordingly directed to be listed before the Single Judge.

(3.) However, the respondent MCD vide its Departmental Instruction dated 31st March, 2000 rendered a clarification owing whereto the orders of assessment challenged in these petitions became liable for rectification and the tax already received by the respondent MCD in pursuance thereto rendered in excess.