DALEL SINGH Vs. JAG MOHAN SINGH

JUDGEMENT

(1.) This is a letters patent appeal from the order of a learned single judge dated May 19, 1971.

(2.) The appellant's building was assessed to house tax at an annual value of Rs. 5191.00 for the year 1958-59. On 13th May, 1960 the respon- dent, Municipal Corporation of Delhi, (Corporation) issued a notice under S. 124ofthe Delhi Municipal Corporation Act 1957 (the Act) to the appel- lant. By this notice he was informed that the rateable value was proposed to be raised from Rs. 5191.00 to Rs. 21,136.00 per annum. This notice, was in terms of S. 124(3) which requires the Commissioner to give to the owner a written notice when he proposes to increase the assessment of any land or building. Objections were invited to this notice within one month. The appellant filed objections on 13th June, 1960. They were well within time. His objections were decided on 1st November, 1960 by the assessor and collector of the Corporation. He assessed the rateable value of the property in question at Rs. 14,699.00 with effect from 1st April, 1960.

(3.) The appellant brought a suit for permanent injunction against the Corporation challenging the fixation of the rateable value at Rs. 14,699.00 . He contended that the rateable value had not been fixed in accordance with law and as a result the demand of house tax was illegal. The suit was decreed by the subordinate judge. The Senior Subordinate Judge on appeal upheld the decision of the trial court. From his decision a second appeal was filed. The learned single judge reversed the courts below. He held that the decisions of the courts below were erroneous and that the fixation of the rateable value at Rs.14,699.00 was valid. He dismissed the suit of the appellant. From his decision this letters patent appeal has been brought.