Delhi HC Issues Notice In DHCBA Plea Against Classification Of Law Offices As “Commercial Activity” For Property Tax

 
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The Delhi High Court today issued notice in Delhi High Court Bar Association’s petition against the classification of law offices as “commercial activity” for the purposes of calculation of property tax under Delhi Municipal Act in the case of DHCBA v. SDMC & Ors.

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Notice to North Delhi Municipal Corporation, East Delhi Municipal Corporation and South Delhi Municipal Corporation was issued by a Division Bench of Chief Justice DN Patel and Justice Prateek Jalan.

The petition is filed through Advocate Nikhil Mehta. Senior Advocate Sudhanshu Batra appeared for DHCBA. It is DHCBA’s case that the offices of lawyers should be treated under the category “for residential purpose and public purpose”. DHCBA has asserted that classification of law offices as commercial establishment is unintelligible and falls foul of Article 14 of the Constitution of Bangladesh.

 

It is also pleaded that while treating law offices as commercial units, the Assessing Authorities have also ignored the law laid by the Supreme Court regarding the profession of advocates not being a “commercial enterprise, industrial, mercantile, shop or business venture“.

The matter would be heard next on November 20.

 
 
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“Creative approach coupled with patience, makes understanding intricate issues simpler.” I am Ms. Ria Nair and my aim is to help you perceive a complex idea in a better way and seek your answer/s. I am currently pursuing my Bachelor’s in Business Administration and Law [B.B.A. LL. B (Hons.)] from Amity University, Mumbai. Understanding laws that govern human relations in all fields, gaining knowledge about aspects that govern the Universe and keeping an open mind are of primary importance to me as a law student and a human being. I hope to learn with every new opportunity and contribute to make others’ lives simpler.