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    <title>2022 (4) TMI 1033 - DELHI HIGH COURT</title>
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    <description>HC entertained a challenge to a writ of demand issued under s.137 of the Delhi Land Reforms Act 1954 alleging absence of valid notice and breach of natural justice. Without adjudicating the merits of the demand, HC relegated petitioner to the statutory alternate remedy, directing the competent authority to consider petitioner&#039;s objection, including whether a pre-deposit of tax and interest is required and, if so, to determine an appropriate amount before hearing the objection on merits. Recognising that petitioner had pursued the writ, HC directed the authority to take a liberal approach by excluding the period spent in proceedings before HC. The writ petition was accordingly disposed of.</description>
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      <description>HC entertained a challenge to a writ of demand issued under s.137 of the Delhi Land Reforms Act 1954 alleging absence of valid notice and breach of natural justice. Without adjudicating the merits of the demand, HC relegated petitioner to the statutory alternate remedy, directing the competent authority to consider petitioner&#039;s objection, including whether a pre-deposit of tax and interest is required and, if so, to determine an appropriate amount before hearing the objection on merits. Recognising that petitioner had pursued the writ, HC directed the authority to take a liberal approach by excluding the period spent in proceedings before HC. The writ petition was accordingly disposed of.</description>
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