Sardar Harjeet Singh v. MCD
Case brief
What is this about?
Property tax assessment writ petition under Articles 226/227; Unit Area Method assessment of B-159, Chittranjan Park by MCD Deputy Assessor and Collector/CNZ; challenge premised on SC judgment MCD v. Mehrasons Jewellers (2015) 9 SCC 719 and co-ordinate Bench remands (M.C.D. v. Ajay Kumar, W.P.(C) 2440/2004, decided 20.09.2023; Kanak Jain v. MCD, W.P.(C) 380/2011, decided 24.11.2023); assessment order and bill dated 08.06.2010 set aside; remand for fresh Unit Area Method assessment with mandatory personal hearing, 3-month completion timeline, rights and contentions reserved.
What did the court decide?
Impugned assessment order dated 08.06.2010 and consequent bill set aside; MCD directed to pass a fresh assessment order under the Unit Area Method after granting the Petitioner a personal hearing, to be concluded within 3 months; all rights and contentions of the parties left open.