DELHI INTERNATIONAL AIRPORT LIMITED Vs. UNION OF INDIA

JUDGEMENT

(1.) By way of the present writ petition, the Petitioner, Delhi International Airport Limited ("DIAL') has inter-alia challenged the constitutional validity of Sec. 73 of the Cantonment Act, 2006 ("Cantonments Act') and sought the quashing of the final assessment order dtd. 15/6/2020 ("Impugned Order') passed by the Respondent No.3 i.e., Delhi Cantonment Board ("DCB'). The assessment order for the triennial assessment period 2016-2019 was for INR 2589,10,97,035/- (Two Thousand Five Hundred Eighty-Nine Crores Ten Lakhs Ninety-Seven Thousand Thirty Five only) with respect to 1438.2017 acres of land claimed by the DCB as falling within its jurisdiction and which land forms a part of the Indira Gandhi International Airport, at New Delhi ("Land in Question'). By far the larger tract of land viz., 3,306 acres falls within the jurisdiction of the Municipal Corporation of Delhi ("MCD') (erstwhile South Delhi Municipal Corporation ("SDMC').

(2.) Subsequent to the filing of the present writ petition, the DCB issued another order dtd. 12/3/2021 determining ARV for the triennial assessment period 2019-2022 for an amount of INR 2890,70,32,375.67 (Two Thousand Eight Hundred and Ninety Crores Seventy Lakhs Thirty Two thousand Three Hundred Seventy Five and Sixty Seven Paise only) with respect to the Land in Question. This subsequent fact was brought to the notice of this Court vide Additional Affidavit filed by the Petitioner dtd. 12/4/2021 vide Diary No.363790/2021.

(3.) It may be pointed out that in addition to the validity and vires of the Cantonments Act, it is also contended by the Petitioner that the Land in Question does not fall within the definition of 'Cantonment' as provided under Sec. 3 thereof and therefore cannot be taxed by the DCB.