M C D Vs. PITAMBAR PUBLISHING COP LTD

JUDGEMENT

(1.) VIDE impugned order dated 10.3.1998 passed by learned Additional District Judge, the Assessment Order dated 28.2.1985 was set aside and the matter was remanded to the Assessing Authority for deciding it afresh for taking into consideration the plea of the respondent for concession in the rebate on account of lack of civic facilities in the area or the locality in question. The objection to this observation of the learned ADJ is that the Assessing Authority is not required to take into consideration the provision or lack of provision of the civic amenities even if the petitioner-MCD is obligated to provide while fixing the rateable value for the purpose of house-tax.