M C D Vs. DHARMA PROPERTIES

JUDGEMENT

(1.) The present appeal under letters patent is directed against the judgment and order of a learned Single Judge dated 21st February, 2002, rejecting the writ petition preferred by the appellant (hereafter called MCD). The issue involved is what is meant by give a notice, as per Sections 126(2) and (4)(b) of the Delhi Municipal Corporation Act, 1957 (hereafter called the Act).

(2.) The first respondent owns a property in Green Park Extension, New Delhi. The annual rateable value of the property was Rs. 16,300/-. On 25.3.1998, the appellant issued a notice in terms of Section 126 proposing to enhance the rateable value to Rs. 16,30,370/- (Rs. sixteen lakhs thirty thousand three hundred seventy) w.e.f. 1.4.1997. This notice was despatched under registered A/D cover on 27.3.1998. It was received by the first respondent on 4.4.1998.

(3.) The order finalising the assessment was made on 11.3.2001. As per this order, rateable value was fixed at Rs. 11,35,260/- w.e.f. 1.4.1997, Rs. 15,66,720/- w.e.f. 1.3.1998, and Rs. 16,30,370/- w.e.f. 1.1.2001. The assessment order noted that the property had been let out that the first respondent had secured a security deposit.