NORTH DELHI POWER LTD Vs. M.C.D.

JUDGEMENT

(1.) PRESENT letters patent appeal has been filed challenging the judgment and order dated 25th July, 2005 passed by learned Single Judge in W.P.(C) 3913/2004 titled as Municipal Corporation of Delhi Vs. North Delhi Power Limited.

(2.) THE primary issue that arises for consideration in the present appeal is whether the 8080 sq. mtrs. of vacant plot of land near sub -station Civil Lines Zone occupied by the appellant is owned by the Government of NCT of Delhi (hereinafter referred to as ,,the Government) and is immune from payment of property tax under Article 285 of Constitution of India read with Section 119 of the Delhi Municipal Corporation Act, 1957 (for short "DMC Act"). On 26th March, 2003, the Deputy Assessor and Collector of

(3.) ORDER under Section 169 of DMC Act was allowed by the Additional District Judge, Tis Hazari Courts, Delhi. The Additional District Judge held that the vacant plot of land in question belonged to the Government, who in turn had allowed the appellant to use the same on licence basis. He further held that as the land was owned by the Government, it was exempted from property tax under Section 119 of the DMC Act.