ASSOCIATED JOURNALS LTD Vs. MCD

JUDGEMENT

(1.) Order impugned before this Court is the order dated 20.02.2009 whereby the Tax Tribunal had directed the petitioner to deposit the entire amount of tax in terms of the mandatory requirement of Section 169 of the Delhi Municipal Corporation Act (hereinafter referred to as the 'said Act'), before his appeal could be heard. This order is the subject matter of the present petition.

(2.) Record shows that the petitioner M/s Associated Journals Limited had filed an appeal against an order passed by the Assessing Officer wherein the property tax assessed qua his property i.e. Herald House, 5A Bahadur Shah Zafar Marg, New Delhi had been fixed at Rs. 1,73,800/-. He had filed an appeal before the appellate body. As a precondition for hearing his appeal, in view of provisions of Sections 169-170 of the said Act, he had been directed to pay the entire tax amount failing which his appeal could not be heard.

(3.) Learned counsel for the petitioner has addressed a three fold argument: