Petitioner challenged property tax liability on common and service areas where title had passed to unit holders. Court held respondent cannot tax same area twice. Assessed orders and notice were quashed.
Assessment orders dated 18.01.2013 and 11.04.2013 and notice dated 06.05.2013 regarding common areas and service areas are quashed.
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* IN THE HIGH COURT OF DELHI AT NEW DELHI
FARGO ESTATES PVT LTD. ..... Petitioner Through Mr.S.K. Maniktala, Mr. Vinod Kumar, Mr.Udit Maniktala and Mr. Sheetij Chhillar, Advs.
versus
SOUTH DELHI MUNICIPAL CORPORATION ..... Respondent Through Ms.Madhu Tewatia and Mr. Adhirath Singh, Advs.
CORAM: HON'BLE MR. JUSTICE JAYANT NATH
O R D E R % 03.02.2020
by imposition of property tax on the unit holders, the respondent cannot now for the same area tax the petitioner also.
4. In view of the above, the assessment orders dated 18.01.2013 and 11.04.2013 and notice dated 06.05.2013 to the extent it intends to tax the petitioner for the common areas and service areas including the first basement (which is a part of the common area and service area) are accordingly quashed. The respondent will take further steps as per law.
5. The petition stands disposed of with the above. Pending application also stands disposed of.
JAYANT NATH, J
FEBRUARY 03, 2020 rb
3 issues framed by the court
Whether the petitioner can be liable for property tax on common areas and service areas where title has already passed to unit holders and tax is imposed on them.
Whether assessment orders and notice seeking property tax from the petitioner for common areas should be quashed.
How to proceed when the respondent has already taxed the areas in question via unit holders.
FARGO ESTATES PVT LTD
SOUTH DELHI MUNICIPAL CORPORATION
Jayant Nath
As recorded by the court registry
A petition under Article 226 of the Constitution asking a High Court to issue a writ against the State or a public authority in a civil matter.
Judgements on the same questions, provisions and authorities, from every court
