JAYSHREE KUMAR Vs. NEW DELHI MUNICIPAL COUNCIL

JUDGEMENT

(1.) The moot point which arises for consideration in the present writ petition is the consequence of stated consent to pay property tax in the absence of the fulfillment of the requirement of statutory notice for increase of rateable value.

(2.) The petitioner is a co-lessee of property bearing Bungalow No. 21 and 21A, Amrita Shergill Marg, New Delhi-110003. The property was assessed to tax. The petitioner received two notices dated 19.3.1999 and 24.3.1999 proposing to amend the assessment list for the years 1989-90 and 1999-2000 on account of the revision of rent. The petitioner was called upon to submit objections, if any. The petitioner submitted objections vide letter dated 7.5.1999. The petitioner received an assessment order dated 14.3.2002 issued by the Assistant Secretary (Tax) of the respondent. A bill dated 153.2002 also accompanied the notice calling upon the two co-owners including the petitioner to pay an amount of Rs.13,58,324.00 towards difference of house tax from 1.12.1996 to 31.3.2002 after adjustment of the payment already made.

(3.) The assessment order under Section 72 of the NDMC Act, 1994 (hereinafter referred to as " the Act") states that on the basis of the information furnished by the assessee as also information available on record, the rateable value was fixed on the basis of the rent realized. The assessment is for different amounts for the periods onwards of 1.12.1996, 1.12.1997, 1.12.1998 and 1.12.1999. The petitioner is seeking quashing of both the assessment order and the bill.