Fri. Nov 27th, 2020

Delhi International Airport (P) … vs South Delhi Municipal … on 22 October, 2020

1 min read

1. Aggrieved with the levy of ‘property tax’ on structures erected for the
affixing of hoardings thereon (which are used for display of advertisements),
the Petitioners, by way of the present petitions, impugn the power of the South
Delhi Municipal Corporation (‘SDMC’) to impose the tax, by contending
inter-alia that Bye-Laws 9(m) and 14 of Delhi Municipal Corporation
(Property Taxes) Bye-Laws, 2004 (‘2004 Bye-Laws’), whereby the levy has
been imposed, are ultra vires the Delhi Municipal Corporation Act, 1957
(‘DMC Act’). They also seek consequential relief in the nature of writ of
mandamus for quashing of notices and the demands raised by the Respondent
under the impugned 2004 Bye-Laws. Since the grounds of challenge and
nature of reliefs sought in both the petitions are identical, and common
questions of law arise therein, we proceeded to hear both the petitions
together, and the same are now being decided by way of this common

Source: Indian Kanoon

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