Delhi Municipal Corporation Act, 1957 doesn’t levy of tax on professional activity carried out from residential building

South Delhi Municipal Corporation Vs B N Magon (High Court Delhi) Delhi High Court held that as Delhi Municipal Corporation Act, 1957 doesn’t include ‘professional activity’ of lawyers as ‘commercial activity’. Accordingly, under the DMC Act there is no power to tax ‘professional activity’ carried out from residential building. Facts- This appeal impugns the judgment of the Single Judge holding that services rendered by advocates are professional activities and cannot be classified/categorised or be subject to tax under the category of a business establishment or professional est...