LAWS(DLH)-2016-3-129

INDIAN STATISTICAL INSTITUTE Vs. SOUTH DELHI MUNICIPAL CORPORATION ASSESSMENT AND COLLECTION DEPARTMENT

Decided On March 14, 2016
INDIAN STATISTICAL INSTITUTE Appellant
V/S
South Delhi Municipal Corporation Assessment And Collection Department Respondents

JUDGEMENT

(1.) The petition seeks exemption under Sec. 115 of the Delhi Municipal Corporation Act, 1957 (MCD Act) from payment of property tax for the properties of the petitioner including the one at 7, Shahid Jeet Singh Sansawal Marg, Katwaria Sarai, New Delhi - 110 016. Axiomatically, the petition also impugns the assessment and demand for property tax made.

(2.) Notice of the petition was issued and vide ad interim order dated 24th June, 2013 which continues to be in force, the respondent was restrained from taking any coercive action against the petitioner.

(3.) The respondent South Delhi Municipal Corporation (SDMC) has filed a counter affidavit contesting the petition. The counsels have been heard.