Lawyer’s Office in Residential Basement Not a Commercial Activity under NDMC Act: Delhi HC

B. K. Sood Vs North Delhi Municipal Corporation (Delhi High Court)

Lawyer’s Office in residential basement was not a ‘Commercial Activity’ u/s 252 of the NDMC Act when consistent with MDP 2001 and Building Byelaws, 1983.

Conclusion: Lawyer’s office constituted a professional, not commercial, activity, and use of an air-conditioned basement for such purpose did not violate Section 252 of the NDMC Act when consistent with MDP 2001 and Building Byelaws, 1983.

Held: Assessee was a practicing Advocate. He received a Summons allegin

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