Disposed

Arya Samaj Mandir v. South Delhi Municipal Corporation

Delhi HC10 Feb 2026W.P.(C)/3142/2022

Case brief

AI extract

What is this about?

This order disposed of a writ petition regarding a property tax demand notice issued to a religious place. The court directed the petitioner to submit documents regarding tax exemption and granted a personal hearing to the MCD to pass a speaking order within three months.

What did the court decide?

Stayed coercive action; directed petitioner to submit representation for tax exemption evidence; ordered MCD to hold personal hearing and pass speaking order within three months.

Arya Samaj Mandir Vs South Delhi Municipal… — Pension and Retirement Benefits | Delhi HC (2026)

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$~21

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IN THE HIGH COURT OF DELHI AT NEW DELHI

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- W.P.(C) 3142/2022 & CM APPL. 9149/2022

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ARYA SAMAJ MANDIR .....Petitioner

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Through: Mr. Rohit Bhardwaj and Mr. Shiv Nath Sawhney, Advocates

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versus

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SOUTH DELHI MUNICIPAL CORPORATION .....Respondent Through: Ms. Aakanksha Kaul, Ms. Ashima Chopra, Mr. Aman Shanai & Mr. Saptarshi Sarmah, Advocates for MCD.

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CORAM: HON'BLE MR. JUSTICE AMIT BANSAL

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O R D E R % 10.02.2026

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The present writ petition has been filed seeking quashing of the demand notice dated 22^nd December, 2021 issued by the respondent/MCD.

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It is the case of the petitioner that the petitioner is an Arya Samaj Temple where all religious activities takes place. Hence, the petitioner is entitled to exemption from payment of property tax in terms of Section 115 (1) (iii) of the Delhi Municipal Corporation Act, 1957.

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This stand was taken by the petitioner in its reply dated 7^th January, 2014 to the show cause notice issued by the respondent/MCD on 20^th December, 2013. However, the respondent/MCD had failed to consider this issue and proceeded to issue the impugned demand notice dated 22^nd December, 2021.

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Vide order dated 21^st February, 2022, the impugned demand notice

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Page 1 of 2

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W.P.(C) 3142/2022

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This is a digitally signed order.

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The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/02/2026 at 11:23:16

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was stayed by this Court.

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In the counter affidavit filed on behalf of the respondent/MCD, the stand taken is that the petitioner has failed to submit the relevant documents in order to show that the petitioner’s premises is being used as a place of worship.

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Having heard the counsel for the parties, the present writ petition is disposed of while passing the following directions:

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i. The petitioner shall make a representation to the respondent/MCD with regard to petitioner’s entitlement to exemption under Section 115 (1) (iii) of the Delhi Municipal Corporation Act, 1957 along with all necessary documents/photographs/evidence.

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ii. The respondent/MCD shall call the petitioner for a personal hearing.

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iii. Based on the documents/photographs/evidence filed by the petitioner and the personal hearing, the MCD shall pass a speaking order within three (3) months from today deciding whether the petitioner is entitled to exemption from payment of property tax or not.

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In the event the petitioner is aggrieved by the decision taken by the respondent/MCD, the petitioner would have remedies available in law.

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Till the time the aforesaid representation of the petitioner is decided, no coercive action shall be taken by the respondent/MCD against the petitioner.

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AMIT BANSAL, J

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FEBRUARY 10, 2026/ds

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Page 2 of 2

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W.P.(C) 3142/2022

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This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 13/02/2026 at 11:23:16

Arya Samaj Mandir v. South Delhi Municipal Corporation

Case brief

What is this about?

What did the court decide?

Arya Samaj Mandir v. South Delhi Municipal Corporation

Case brief

What is this about?

What did the court decide?

What the court decided

A compact analysis

Issues for consideration

Statutes considered

Parties & counsel

Coram

Case details

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