S.MURALIDHAR,J. - (1.) THE petitioner society is registered under the Societies Registration Act, 1860, as well as Section 12A(a) of the Income Tax Act, 1961. It challenges an order dated 23.3.2005 passed by the Joint Assessor and Collector, Municipal Corporation of Delhi (MCD) informing it of the rejection of the petitioner's application for exemption, under Section 115 (4) of the Delhi Municipal Corporation Act, 1957 ('DMC Act') from payment of property tax in respect of its property at C -374, Defence Colony, New Delhi (hereafter 'the said premises').
(2.) IT is stated in the petition that the petitioner society is a non - profit organization working in the field of family planning, family welfare and reproductive health care services in India since 1978. Its clinics are recognized by the Government of India and it also works in close association with both the Central and State Governments in implementing various programmes for improving and increasing awareness of health care in the country. The petitioner's administrative office is located at C -374, Defence Colony, New Delhi. It carries out all of its activities from the said premises. On 4.9.2002 the petitioner applied to the MCD for exemption from payment of property tax in terms of Section 115 (4) of the DMC Act. Without disposing of this application, the respondent MCD raised a demand for an amount of Rs. 56,90,450/ - towards property tax dues in respect of the said premises by a bill dated 16.8.2002. The petitioner sent its objections to the said bill but the MCD did not consider them. Instead the MCD sent a demand notice dated 27.11.2002 calling upon the petitioner to deposit property tax within 30 days. At this stage, the petitioner made a representation dated 9.12.2002 claiming exemption from payment of property tax under Section 115 (4) of the DMC Act.
(3.) THE petitioner filed a Writ Petition being W.P.(C) No 318 of 2003 in this Court which was disposed of by an order dated 13.1.2003 directing that the application made by the petitioner under Section 115 of the DMC Act will be decided after hearing the petitioner on 20.2.2003. It was further directed that the Assessing Officer would pass a speaking order within a period of two months from that date. Till then, the demand notice dated 27.11.2002 and the bill dated 16.8.2002 were directed not to be given effect to.;