REVA KHANNA Vs. ADMINISTRATOR NEW DELHI MUNICIPAL COMMITTEE

JUDGEMENT

(1.) Petitioner had filed this petition for quashing the resolution passed by the respondent fixing the rateable value for the assessment year 1980-81. It is alleged in the petition that rateable value for 1980-81 was wrongly fixed at Rs.45,050/- whereas by a subsequent resolution dated 14th March, 1985, the respondent itself had fixed the rateable value for the assessment year 1985-86 at Rs.10,318/-. This assessment was made for the year 1985-86 on the basis of the standard calculated under Section 6 (1) of the Delhi Rent Control Act. Petitioner had, therefore, submitted that even for the assessment years 1980-81 and for the subsequent years the petitioner was not liable to pay house tax at a rateable value of more than Rs.10,318/-.

(2.) Though no one is appearing on behalf of the petitioner, however, learned counsel for the respondent submits that since the rateable value for the assessment year 1985-86 was fixed at Rs.10,318/- calculating the same on the basis of the standard rent under the Delhi Rent Control Act, the same rateable value can be adopted for the assessments years 1980-81, 1981-82, 1982-83 and 1983-84. In my opinion, the submission made by learned counsel for the respondent is very reasonable. Since the rateable value for the assessment year 1985-86 was fixed on the basis of the standard rent, the respondents may not be entitled to claim house tax at a rateable value of more than this figure for the earlier years.

(3.) I, accordingly, make the Rule absolute and quash the resolution passed by the New Delhi Municipal Committee for the assessment year 1980-81 fixing the rateable value at Rs.45,050/- and direct that the respondent will be entitled to recover house tax for the years 1980-81, 1981-82, 1982-83 and 1983-84 at the rateable value of Rs.10,318/- which was fixed for the assessment year 1985-86. The respondent will be entitled to recover the house tax for the aforesaid years if not already paid by the petitioners after making adjustment, if any, of the house which may have been paid by her. Petition accordingly stands disposed of.