The Delhi High Court has issued directions to the Delhi Government to fill vacancies within the Municipal Taxation Tribunal promptly, ensuring its operational functionality.

Justice Datta remarked that the court is currently handling a significant number of writ petitions due to the non-functionality of the Municipal Taxation Tribunal, which is supposed to be established under Section 169 of the Delhi Municipal Corporation Act, 1957, primarily due to the absence of a quorum.

The court was considering a petition filed by Deepak Sehgal challenging both the demand notice issued by the South Delhi Municipal Corporation (SDMC) based on an Assessment Order and the notice issued by the Municipal Corporation of Delhi (MCD) under Section 123D of the Delhi Municipal Corporation Act, 1957. Sehgal contested these notices and the Assessment Order on the grounds that he was not provided an opportunity to present his submissions.

The court observed that the Assessment Order indicated a suo moto assessment conducted based on available information or documents. It directed that during this process, Sehgal should have the opportunity to submit relevant information or documents to be considered by the Municipal Corporation of Delhi (MCD).

“Let the aforesaid exercise be completed within a period of four weeks from today,” the court said.

The representatives for both parties consented to ensure that Sehgal receives a hearing from the relevant Joint Assessor and Collector. Consequently, the court ordered that a detailed decision or rectification regarding the Assessment Order must be issued within four weeks.

Counsel for Petitioner: Mr. Varun K. Chopra and Ms. Mehul Sharma, Advs

Counsel for Respondents: Mr. Tushar Sannu, SC along with Mr. Manoviraj Singh, Adv

Title: DEEPAK SEHGAL v. MUNICIPAL CORPORATION OF DELHI & ANR.