AIR 2015 (NOC) 84 (DEL.) ::2014 (2) ADR 865 ::(2013) 205 DLT 541

Delhi High Court

Hon'ble Judge(s): N. V. Ramana, C. J., Manmohan , JJ

(A) Delhi Municipal Corporation Act (66 of 1957) S. 119 — Property tax — Levy, of — Validity — Property in possession of North Delhi Power Ltd (NDPL), a distribution company on a licence basis — Amenable to Property tax Constitution of India, Art 285 Delhi Electricity Reforms Act (2 of 2001), Ss 15, 16, 60 Delhi Electricity Reforms (Transfer Scheme) Rules (2001), Rr 3, 4, 5 Evidence Act (1 of 1872), S 115 {" By virtue of R. 4 (1) of Transfer Scheme Rules all assets/liabilities and proceedings that stood transferred to Government under R. 3 and S. 15 were classified amongst others and stood transferred as assets/liabilities and proceedings of distribution undertaking and of Holding Company (DPCL) and therefore, property tax can be levied on property in possession of North Delhi Power Ltd. (NDPL), a distribution company. In such a case, reliance placed by Municipal Corporation on Government— s letters, information brochures and circulars is inconsequential and not determinative of the issue at hand as the question whether the property tax is leviable or not has to be decided in accordance with Act of 2000 read with statutory scheme and the Delhi Municipal Corporation Act. Further, if a property is amenable to property tax by virtue of operation of law, the Government cannot exempt it by way of a Letter/Circular/Office Memorandum/Minutes of Meeting or an affidavit because there is no estoppel against the st....