DCM LTD Vs. MCD & ANR

JUDGEMENT

(1.) With the consent of learned counsel for the parties, we have heard the matter finally at this stage itself and are proceeding with the order.

(2.) The appellant herein feeling aggrieved by the inaction of the Assessor & Collector in respect of its property bearing No. 7303-7661, Bara Hindu Rao, Delhi had filed writ petition under Article 226 of the Constitution of India, invoking extra ordinary jurisdiction of this Court. The submission of the appellant, inter alia, was that the assessment was to be made in accordance with the Unit Area Method and the respondent was not assessing the property on that basis. By that time the assessment order was not passed. However, during the pendency of the writ petition, order dated 30.8.2007 was passed by the Assessor & Collector; in a detailed order, various submissions of the appellant were taken note of including the plea for assessing the property on Unit Area Method. The Assessor rejected that contention, inter alia, observing as under:-

(3.) After the passing of this order, the appellant moved an application for amendment of the writ petition, incorporating challenge to the aforesaid order dated 30.8.2007. Some other prayers were also sought to be added, including the prayer that the Officer who passed the order was not qualified and could not hold the office of the Assessor & Collector and therefore the order was void on this ground alone. Another prayer which was sought to be added was that Unit Area Method should have been adopted even in respect of assessment orders w.e.f. 1.4.2002 to 31.3.2004.