M.C.D. Vs. MEHRASONS JEWELLERS (P) LTD.

JUDGEMENT

(1.) Leave granted.

(2.) In this batch of appeals there appear to be two distinct groups dealing with two separate questions that have been raised by counsel for the Municipal Corporation of Delhi. Civil Appeal No. 6718 of 2004 raises a question as to the correctness of the judgment of the Division Bench of the Delhi High Court in Municipal Corporation of Delhi v. Dhunishaw Framroz Daruwala, 2002 100 DLT 679 decided on 23.7.2002, whereas the other appeals raise a question as to the correctness of the judgment of the Division Bench of the Delhi High Court dated 21.4.2010 in Municipal Corporation of Delhi v. Major General Inderpal Singh Kahai & Anr., 2010 169 DLT 352.

(3.) The first question raised by counsel for the MCD in the present appeals concerns itself with a post 1994 scenario that is after the Delhi Municipal Corporation came out with the "Delhi Municipal Corporation (Determination of Rateable Value) Bye- Laws, 1994" published in the gazette on 24.10.1994. By these bye-laws, the Delhi Municipal Corporation has taken upon itself the determination of rateable value of lands and buildings according to principles laid down therein.