The DHCBA Approaches Delhi HC Against Classification of Law Offices as Commercial Activity for Tax Purposes [READ PETITION]

Legal Insiders Oct 01, 2020 Meghna Mishra ( Editor: Ekta Joshi ) 822 Shares

In furtherance of the suit, DHCBA vs SDMC &Ors, the Delhi High Court Bar association approached the Delhi High Court. The petition filed by the Bar Association through Advocate Nikhil Mehta was against the classification of law offices as "commercial activity" for the purposes of calculation of property tax under the Delhi Municipal Act.

Also Read - Delhi High Court Issues Notice In Dhcba Plea Against The Classification Of Law Offices As “Commercial Activity” For Property Tax

The DHCBA asserted that offices of advocates must be treated under the category, “or residential purpose and public purpose”. Furthermore, it has also been submitted that classifying these law offices as a commercial establishment violates the fundamental rights enshrined under Article 14 of the Constitution of India.

The petition read, “Lawyers appear before the Hon'ble court to represent their clients but in effect assist the Hon'ble court to dispense justice, and this cannot be a business or any commercial activity. Professional activities of lawyers are done purely on the strength of their knowledge and skills… even those who have separate offices have to carry briefs home for reading and necessary preparations for the next day's hearing... their residences are an inevitable part of their offices, always.”

Also Read - Plea Challenging Commercial Property Tax on Lawyers’ Offices to be Heard by HC [READ PETITION]

The petition also submitted that if the law offices were treated as commercial units, the Assessing Authorities would also ignore the Supreme Court’s rule of the profession of advocates not being a “commercial enterprise, industrial, mercantile, shop or business venture”

Hon’ble Justice Najmi Waziri presided over the petition. Since the nature of the petition is similar to a PIL, the matter will be directed to an appropriate Bench having jurisdiction of September 30, 2020.

[READ PETITION]

Delhi High Court Issues Notice In Dhcba Plea Against The Classification Of Law Offices As “Commercial Activity” For Property Tax

Legal Insiders Oct 08, 2020 RHEA BANERJEE ( Editor: Ekta Joshi ) 11 Shares

In the case of Delhi High Court Bar Association (DHCBA) v. SDMC and Ors, the Delhi High Court issued a notice on 7th October, Wednesday with respect to the Delhi High Court Bar Association’s petition against the classification of their law offices as “commercial activity” for the purposes of calculation and collection of their property taxes under the Delhi Municipal Act. The Division Bench of Chief Justice DN Patel and Justice Prateek Jalan heard the case and a notice...

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Plea Challenging Commercial Property Tax on Lawyers’ Offices to be Heard by HC [READ PETITION]

Legal Insiders Oct 01, 2020 Meghna Mishra ( Editor: Ekta Joshi ) 4 Shares

On Friday i.e. Sep 25, 2020, the Delhi High Court announced that it would hear a plea filed by Advocate Nikhil Mehta on behalf of a lawyer’s association that challenged the charging of commercial property tax on advocate’s office by municipal corporations. The plea would be heard on September 30, 2020. The Hon’ble Justice Najmi Waziri pointed out that the issue challenged in the petition was of the nature of a PIL. Thus, it would be best if the matter be listed before an appropriate bench...

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