Delhi HC issues notice against classification of law offices as "commercial activity" for property tax

Delhi HC issues notice in DHCBA plea against classification of law offices

The Delhi High Court has issued notice under the Delhi Municipal Act 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.

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.

DHCBA has argued that the offices of lawyers should be treated under the category "for residential purpose and public purpose" while computing property tax and is against the classification of law offices as commercial establishment alleging that it falls foul of Article 14 of the Constitution of India.

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 does not fall under the category of "commercial enterprise, industrial, mercantile, shop or business venture".

The matter would be heard next on November 20.