NEW DELHI MUNICIPAL COMMITTEE Vs. AJIT SINGH SABHARWAL

JUDGEMENT

(1.) This is second appeal preferred against the judgment and decree passed on 6.11.1982 by Shri Mahender Pal, Additional District Judge, Delhi dismissing the appeal of the appellant and thereby confirming judgment and decree passed on 18.9.1980 by Shri P.D.Jarwal, Sub Judge 1st Class, Delhi restraining the appellant from proceeding or attempting to recover house tax over and above the amount already remitted by the respondent.

(2.) The plaintiff/respondent alleging that property No. 21, Curzon Road, New Delhi was taken on lease hold basis by their father in 1981 filed a suit seeking decree for injunction against the appellant from proceeding to recover the house tax demand for the period from 1.7.1975 to 31.3.1976, inter alia on the following ground:-

(3.) Suit was resisted by the appellant on merits as well as taking a preliminary objection that it was barred under Section 86 of the Punjab Municipal Act, 1911 and under Specific Relief Act. The appellant alleged that it had fixed the rateable value on the basis of annual rent, which is binding on the respondents, who were duly served with the notice for the year 1975-76 and assessment was made after hearing them, which cannot be reopened. The balance of house tax had legally been imposed and was recoverable.