MUNICIPAL CORPORATION OF DELHI Vs. SANTLALMALIK

JUDGEMENT

(1.) Special leave granted.

(2.) This appeal relates to the assessment of property tax in respect of house property bearing No. B. B. 16, G. K. Enclave, New Delhi, belonging to Respondent 1. The said property was initially let out to a tenant and it was being assessed at a rateable value of Rs 4860 per annum fixed on comparative rental basis, with effect from 1971. Subsequently the tenant vacated the premises and it is in occupation of Respondent 1. Additional constructions, i. e. , a garage, a servant quarter and a store, were made by respondent 1 during October 197 9/07/1980. The servant quarter was let out but the garage and store were in self-occupation of Respondent 1. Assessment proceedings were initiated by the Deputy Assessor and Collector of the appellant who passed an order dated 28/6/1988 whereby the rateable value with effect from 1/4/1980 was assessed at Rs 9120 per annum and for the subsequent period with effect from 1/4/1988 the rateable value was assessed at Rs 8970 per annum. The said amount of Rs 8970 was determined under Section 6 (1 of the Delhi Rent Control Act. 1958 (hereinafter referred to as "the Act") by taking into consideration the price of the land and the total cost of construction of the entire building. respondent 1 filed an appeal against the said order passed by the Deputy Assessor and Collector which was disposed of by the Additional District Judge, Delhi by judgment dated 15/10/1990. The Additional District Judge has upheld the assessment of rateable value of Rs. 9120 for the period from 1/4/1980 to 31/3/1985, but has differed from the assessment made by the Deputy Assessor and Collector in respect of the period from 1/4/1985 and has assessed the rateable value at Rs 6900 per annum with effect from 1/4/1985. The Additional District Judge has arrived at the rateable value of Rs 6900 by adding to the rateable value of Rs 4860 for the original structure the rateable value for Rs 2040 determined in respect of the additional structure on costs basis.

(3.) Feeling aggrieved by the judgment dated 15/10/1990 passed by the Additional District Judge, the appellant filed a writ petition in the High court, which has been dismissed by the High court by the impugned order dated 24/7/1991 on the view that the order passed by the Additional District Judge is in accordance with the law laid down by this court in Balbir Singh (Dr) v. Municipal Corpn. of Delhi.