DHCBA moves Delhi HC against classification of law offices as "commercial activity" for property tax

The Delhi High Court Bar Association has moved the Delhi High Court against the classification of law offices as "commercial activity" for the purposes of calculation of property tax under Delhi Municipal Act. (DHCBA vs SDMC & Ors).Asserting 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 India. .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.the Petition reads. .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". ."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.", it is added. .The petition was taken up a single Judge Bench of Justice Najmi Waziri. .However, since it was in the nature of a public interest litigation, the Court directed that the same be place before the appropriate Bench on September 30. .Consider law offices under "residential and public purpose" category for assessment of property tax: Bar Council of Delhi urges authorities.Earlier this year, Bar Council of Delhi had also written to the authorities on the same issue. .The petition is filed through Advocate Nikhil Mehta. Senior Advocate Sudhanshu Batra appeared for DHCBA.