Today the Delhi High Court issued notices in the Delhi High Court Bar Association’s petition against the classification of law offices as business activities for the purposes of calculating property tax under the Delhi Municipal Act.
The petition has been filed through advocate Nikhil Mehta. Sudhanshu Batra, Senior Advocate for DHCBA appeared.
A bench of Chief Justice DN Patel and Justice Prateek Jalan were issued notices to the North Delhi Municipal Corporation, East Delhi Municipal Corporation and South Delhi Municipal Corporation .
It is the case of DHCBA that the offices of lawyers should be considered under the category for residential purpose and public purpose.
DHCBA has claimed that the classification of law offices as commercial offices is unclear and Article 14 of the Constitution of India is misinterpreted.
It is also stated that the Assessing Authorities have also ignored the law laid down by the Supreme Court regarding not being a commercial enterprise, industrial, business, shop or commercial enterprise, considering the law offices as commercial units.
The next hearing of the case will be held on 20 November.
By Priya Kumari