(1.) . Petitioner prays that demand in the sum of Rs.22,27,664/- raised vide letter dated 21.8.1998 (Annexure 13) be quashed. The demand has been raised as under:-
(2.) . Case of the petitioner is that he acquired perpetual leasehold rights in a plot of land measuring 200 sq.yd bearing no. A-3/51, Paschim Puri, now known as Paschim Vihar, vide perpetual lease deed dated 8.1.1974. He obtained sanction to erect a building thereon. On completion of the building he obtained an occupancy certificate on 26.8.1977.
(3.) . In the year 1985, intending to raise further constructions, petitioner moved an application dated 22.8.1985. After obtaining sanction, he effected further construction which was completed by 11.2.1987.