{"id":5699,"date":"2010-04-07T00:00:00","date_gmt":"2010-04-06T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/naveen-kapoor-vs-assessment-collection-on-7-april-2010"},"modified":"2018-01-30T08:04:56","modified_gmt":"2018-01-30T02:34:56","slug":"naveen-kapoor-vs-assessment-collection-on-7-april-2010","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/naveen-kapoor-vs-assessment-collection-on-7-april-2010","title":{"rendered":"Naveen Kapoor vs Assessment &amp; Collection &#8230; on 7 April, 2010"},"content":{"rendered":"<div class=\"docsource_main\">Central Information Commission<\/div>\n<div class=\"doc_title\">Naveen Kapoor vs Assessment &amp; Collection &#8230; on 7 April, 2010<\/div>\n<pre>                        CENTRAL INFORMATION COMMISSION\n                            Club Building (Near Post Office)\n                          Old JNU Campus, New Delhi - 110067\n                                 Tel: +91-11-26161796\n\n                                                             Decision No. CIC\/SG\/A\/2010\/000499\/7387\n                                                                    Appeal No. CIC\/SG\/A\/2010\/000499\nRelevant Facts<\/pre>\n<p> emerging from the Appeal:\n<\/p>\n<pre>Appellant                              :       Naveen Kapoor,\n                                               E-485, GK Part-II,\n                                               New Delhi - 110048\n\nRespondent                             :       Mr. S. C. Yadav\n                                               Public Information Officer &amp;\n                                               Jt. Assessor &amp; Collector\/Admn,\n                                               Municipal Corporation of Delhi,\n                                               Assessment &amp; Collection Dept(HQ),\n                                               Property Tax Building, Ring Road,\n                                               Lajpat Nagar-III, New Delhi- 110024\n\nRTI application filed on               :       17\/08\/2009\nPIO replied                            :       17\/09\/2009\nFirst appeal filed on                  :       30\/09\/2009\nFirst Appellate Authority order        :       20\/11\/2009\nSecond Appeal received on              :       24\/02\/2010\nDate of Notice of Hearing              :       12\/03\/2010\nHearing held on                        :       07\/04\/2010\n\n<\/pre>\n<p>Regarding property tax on appurtenant land in farm houses in areas of MCD in the light of the<br \/>\nSupreme Court Judgment by a Bench of Justices S.B. Sinha and Dalveer Bhandari :\n<\/p>\n<p>Sl.               Information sought.                                      PIO&#8217;s Reply\n<\/p>\n<p>1.    What steps has the Assessment and It is not clear as to which Judgment the applicant is<br \/>\n      Collection Department of MCD taken after referring to. However, after receiving a SC decision in<br \/>\n      that Judgment?                                MCD v Rishi Raj Jain, the deptt. Tried to formulate some<br \/>\n                                                    guidelines based on it and a decision was taken with<br \/>\n                                                    consultation of law department that no fixed guidelines<br \/>\n                                                    are required to be issued.\n<\/p>\n<p>2.    How is the property tax on farm houses being As per SC decision, each case has to be dealt on its own<br \/>\n      evaluated?                                    merits.\n<\/p>\n<p> 3.   What appurtenant land is taken for There is no fixed limit on the appurtenant land; it will<br \/>\n      calculating vacant land tax?                  depend on case to case basis.\n<\/p>\n<p> 4.   How many property tax returns have been       PTR checked\/scrutinized Notices Issued<br \/>\n      checked or scrutinized for farm houses in all<br \/>\n      zones of MCD?                                 South Zone       58           Nil<br \/>\n                                                    Najafgarh Zone 69             Nil<br \/>\n                                                    Narela Zone      46           Nil\n<\/p>\n<p> 5.   How much property tax returns from 2004- No separate account is being maintained in respect of<br \/>\n      05 to 2009-10 have been collected from farm farm houses.<br \/>\n      houses on dwelling units and vacant land in<br \/>\n      various zones?\n<\/p>\n<p>   6.    Has the assessment and collection SC decisions are binding on all persons and no separate<br \/>\n        department of MCD clarified to the assesses clarification needs to be issued.<br \/>\n        as to what vacant land tax is applicable to<br \/>\n        farm houses and if not, then give reasons as<br \/>\n        to why the same has not been done.\n<\/p>\n<p>  7.    How much loss of revenue is suffered by                          No information is available.\n<\/p>\n<p>        assessment and collection department of<br \/>\n        MCD? Which officer is responsible for the<br \/>\n        same? Give his name, designation and<br \/>\n        ph\/mobile no.\n<\/p>\n<p>  8.      How many PTRS have been checked after                          Same as answer to query 4.\n<\/p>\n<p>         and how many notices have been sent as per<br \/>\n         the Commissioners&#8217; Orders and information<br \/>\n         sent to Building Department?\n<\/p>\n<p>Grounds for First Appeal:\n<\/p>\n<p>Unsatisfactory and incomplete information supplied.\n<\/p>\n<p>Order of the First Appellate Authority:\n<\/p>\n<p>Appeal dismissed. Response of PIO is in order. But need for guidelines as to contention aspects of<br \/>\nassessment of properties cannot be ignored.\n<\/p>\n<p>Grounds for Second Appeal:\n<\/p>\n<p>No guidelines are there. No proper records are being maintained. Provisions of DMC Act not being<br \/>\nfollowed.\n<\/p>\n<p>Relevant Facts emerging during Hearing:\n<\/p>\n<p>The following were present:\n<\/p>\n<p>Appellant: Mr. Naveen Kapoor;\n<\/p>\n<p>Respondent: Mr. S. C. Yadav, Public Information Officer &amp; Jt. Assessor &amp; Collector\/Admn;\n<\/p>\n<p>        The Appellant has sought information about guidelines for farmhouses and other related<br \/>\nmatters. The PIO has informed the Appellant that the department has decided that no fixed guidelines<br \/>\nare required to be issued. This appears to be an unfortunate situation which appears to be designed to<br \/>\npromote arbitrariness. The Appellant is aggrieved by this but the Information Commission has no<br \/>\njurisdiction in this matter. It would be desirable if proper guidelines were issued so that arbitrariness,<br \/>\nopacity in decision making an corruption could be reduced.\n<\/p>\n<p>Decision:\n<\/p>\n<p>The Appeal is disposed.\n<\/p>\n<p>Notice of this decision be given free of cost to the parties.<br \/>\nAny information in compliance with this Order will be provided free of cost as per Section 7(6) of RTI Act.\n<\/p>\n<p>                                                                                                            Shailesh Gandhi<br \/>\n                                                                                                  Information Commissioner<br \/>\n                                                                                                               07 April 2010<br \/>\n(In any correspondence on this decision, mention the complete decision number.) (AS)\n <\/p>\n","protected":false},"excerpt":{"rendered":"<p>Central Information Commission Naveen Kapoor vs Assessment &amp; Collection &#8230; on 7 April, 2010 CENTRAL INFORMATION COMMISSION Club Building (Near Post Office) Old JNU Campus, New Delhi &#8211; 110067 Tel: +91-11-26161796 Decision No. CIC\/SG\/A\/2010\/000499\/7387 Appeal No. CIC\/SG\/A\/2010\/000499 Relevant Facts emerging from the Appeal: Appellant : Naveen Kapoor, E-485, GK Part-II, New Delhi &#8211; 110048 Respondent [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[39,1],"tags":[],"class_list":["post-5699","post","type-post","status-publish","format-standard","hentry","category-central-information-commission","category-judgements"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Naveen Kapoor vs Assessment &amp; 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