M/S Central Court Hotel v. New Delhi Municipal Council & Ors.
Case brief
What is this about?
Central Court Hotel v. New Delhi Municipal Council; Delhi High Court; W.P.(C) 4469/2024; CM APPL. 18326/2024; Amit Bansal; property tax; NDMC Act; Section 100(1) NDMC Act 1994; Section 112 NDMC Act 1957; demand notice 06.11.2023; vacancy remission; bifurcation order 28.09.2022; assessment order 30.12.2017; representations for rectification; adjustment of amounts paid; Deputy Director of Tax hearing 20.05.2026; disposed with directions.
What did the court decide?
Writ petition disposed of with directions: respondent/NDMC to adjudicate the petitioner's vacancy remission claim w.e.f. 2022 in terms of Section 112 of the NDMC Act, 1957, after granting a hearing and passing a speaking order; petitioner to appear before the Deputy Director of Tax on 20th May, 2026 at 03:00 PM; if entitlement is found, the amount already paid shall be adjusted.