RAMAN K SAWHNEY Vs. CHAIRPERSON NDMC

JUDGEMENT

(1.) The petitioner has challenged the validity of the notice issued by respondent No. 1 Council under Section 72(2) of the New Delhi Municipal Council Act, 1994 (hereinafter referred to as the said Act) as also the inclusion of the interest factor on security deposit and advance rent beyond a period of 9 moths.

(2.) The property in question is flat No. 513, Ashoka Estate, Barakhamba Road, New Delhi and the rateable value of the same was sought to be enhanced w.e.f. 1.4.1998 in pursuance to the notice under Section 72(2) of the Act. The annual rent was calculated on the basis of the rent and interest factor of 12.5% was charged on the security amount beyond six months rent as also the advance rent not adjusted in the first year. Three different sets of calculations were made for the three assessment years in question starting from 1.4.1998 to 31.3.2001. This assessment order was passed under Section 72 of the Act on 28.2.2001 and same was assailed by the petitioner before the Appellate Authority.

(3.) The Appellate Authority dismissed the appeal by the impugned order dated 15.5.2001. The Appellate Authority negatived the contention of the petitioner that the notice issued under Section 72(2) was invalid on the ground that though the notice is purportedly dated 31.3.1999 the same was received by the petitioner only on 6.4.1999. It was held that the notice is valid for year 1998-99 and that notice was despatched through UPC on 31.3.1999 itself. The Appellate Authority also did not agree with the submissions advanced on behalf of the petitioner that advance rent received beyond the period of six months as well as security amount cannot be subject to interest factor for calculation of the rateable value.