05.a2.2(X)3 Present ; Mr.B.B. Jain for the petitioner. Mr.Rakesh Kumar for the i^spondent. CW 952/2003<^ I^74/Xoo5 Tlie petitioner has impugnai the order of assessment as also the warrant of distressattachingthe bank accountsof the petitioneron accountof non-paymentof plot tax liability. Leai-ned counsel for the petitioner contends that no vacant land tax is payableon the plot which is a lease hold plot in view of the Full Benchjudgment of this Court in MCT) Vs. Shashank Steel Indushies (P) Ltd., 100 (2002) DLT 66. This positionis not disputed by the leai'nedcounsel for the respondent. In view of the aforesaid the impugned order dated 5.7.2002, impugned notice dated 7.1.2003 and the impugned warrant of distress dated 28.1.2003 are hereby quashed and the attachment is lifted. learned counsel for the parties state that building has been completed and occupancy certiiicate has been granted on 8.12.2000 (Annexure P-4) and notice under Section 126 of th DMC Act, 1957 has already been issued. Dasti to parties. bebi-uaiy 5, 2003 SANJAY KISHAN KAUL, J. mb Signing Date:21.11.2024 16:59:26 Certify that the digital and physical file have been compared and the digital data is as per the physical file and no page is missing. Signature Not Verified