Any fresh property-tax demand must give the society an opportunity to respond.

The petitioner Society challenged the Corporation’s demand for property tax and steps to auction its property for non-payment

In 2006, the Court recorded the Society’s willingness to reimburse the auction purchaser’s deposit and directed that no sale certificate be issued.

It subsequently directed that Rs. 2,74,000—comprising Rs. 2,10,000 deposited by the auction purchaser and approximately Rs. 64,000 in property tax—be made available for withdrawal or invested pending disposal of the petition; the Society was also directed to pay subsequent property-tax bills.

At the hearing, the Society produced a property ledger showing payment of taxes up to March 2025, and the Corporation did not dispute that the taxes were paid.

1. Whether the petition concerning the 2006 property-tax default should be disposed of in light of the Society’s subsequent tax payments.

2. Whether the amount of Rs. 2,74,000 held or appropriated by the Corporation should be refunded to the auction purchaser or its lawful successor.

The judgment cites no statute or precedent.

It applies the terms of the Court’s order dated 3 April 2006, which addressed the Society’s undertaking to reimburse the auction purchaser, the handling of the Rs. 2,74,000, and payment of subsequent taxes.

The Court also directed that any fresh demand by the Corporation be raised with an opportunity for the Society to respond.

The petition concerned the tax default that led to the 2006 auction proceedings.

As the Society’s ledger showed payment of property taxes up to March 2025 and the Corporation did not assert any unpaid tax liability, the Court found it appropriate to dispose of the petition in accordance with its 2006 order.

The Court preserved the Corporation’s ability to raise any future demand, subject to giving the Society an opportunity to respond.

To give effect to the earlier order, it directed that the Rs. 2,74,000 be refunded to the auction purchaser or an entity proving its entitlement; if the amount had been appropriated rather than invested, it was to be refunded with 6% interest from the date of deposit.

The Corporation may raise any demand by giving the Society an opportunity to respond.

The Rs. 2,74,000 is to be refunded to the auction purchaser or its proven successor; if appropriated, it is to be refunded with 6% interest from the date of deposit until withdrawal.