SOUTH DELHI CLUB LTD Vs. M C D

JUDGEMENT

(1.) The Petitioner has questioned a warrant of distress under Section 154 of the Delhi Municipal Corporation Ltd. for a sum of Rs.1,21,77,452/-. The distress warrant issued by the Respondent-MCD, towards arrears of property tax which are disputed by the Petitioner in these proceedings.

(2.) The Petitioner had approached this Court on several occasions prior to the filing of the present writ petition. WP (C) No.2152/2000, had been disposed off on 10.3.2003, granting liberty to withdraw the petition and impugn the assessment. Subsequently, the assessment by the MCD was quashed on 5.8.2003 and the matter was remitted for fresh assessment to the Respondents.

(3.) The order of the Appellate Authority was challenged by the Respondent-MCD, in WP(C) 8189/2004 and connected writ proceedings. The Court, after considering the entire record, held as follows:-