N.D.M.C. Vs. ANIL KUMAR KHANNA

JUDGEMENT

(1.) THE respondent before us is assessed to property tax in the record of the appellant in respect of property No. 9, Jor Bagh, New Delhi. With effect from 01.06.1995, the respondent permitted M/s Bharti Cellular Ltd. to install a cellular antenna on the terrace of the aforesaid property at the rent of Rs 36,000.00 per month. A notice, purporting to be under Section 77 of NDMC Act was issued by the appellant to the respondent on 15.12.1998, asking him to provide the following information:-

(2.) VIDE order dated 05.08.2004, the annual value of the aforesaid property was increased with effect from 01.06.1995, taking into consideration the rent received by the respondent from M/s Bharti Cellular Limited for the cellular antenna fixed on the roof of the aforesaid property. It was further revised with effect from 01.09.2002 on account of enhancement in the rent/licence fee received by the respondent from another operator in respect of the cellular antenna installed by the said company. Probably, another notice was issued under Section 72 of NDMC Act, proposing rateable value of Rs 29,50,568.00 less 10% with effect from 01.04.2003. The respondent filed an appeal, challenging the assessment order dated 05.08.2004 and the consequent bill dated 25.08.2004, issued by the appellant, inter alia, on the ground that notice under Section 72 of NDMC Act given to him by the appellant proposed enhancement of rateable value only with effect from 01.04.2003. The learned Additional District Judge vide order dated 07.12.2004 set aside the assessment order dated 05.08.2004. He, however, confirmed the enhancement of rateable value with effect from 01.04.2003. Being aggrieved, the appellant filed a writ petition which came to be dismissed vide order dated 18.04.2007. The aforesaid order of the learned Single Judge is under challenge by way of this appeal.

(3.) THE contention of the appellant to justify the enhancement of rateable value is that in reply to notice under Section 77 of the Act, the respondent did not disclose that it had installed an antenna on the roof of the house and was receiving rent/licence fee from the cellular operator for permitting installation of the antenna. Section 77 of NDMC Act reads as under:-