JAYANITA EXPORT P LTD Vs. MCD

JUDGEMENT

(1.) Though various grounds have been urged in the writ petition as drafted, only point urged at the hearing was that the Municipal Corporation of Delhi could not levy property tax on petitioner's property on the basis of the rate of tax applicable to the year in question to which the assessment related. It was pleaded that the rate of tax applicable had to be 10%.

(2.) Rectification order was passed on 30.3.2005 determining the annual value of the property on unit area method. The annual value determined was effective from 19.2.2001.

(3.) For the reasons stated in my decision of even date dismissing the WP(C)s No. 20255/2005 and 8969-70/2005, the present writ petition is dismissed.