ARUN KUMAR JAIN Vs. M C D

JUDGEMENT

(1.) The writ petitioner impugns an order of the learned Additional Sessions Judge (ASJ) partly allowing his appeal, under Section 169 of the (then existing) Delhi Municipal Corporation Act, 1957 (hereafter "the Act").

(2.) The brief facts are that the petitioner appears to have acquired a residential flat in the Narwana Co-operative Group Housing Society (hereafter called "the society"). The society was apparently served with a consolidated notice for assessment for house tax. The petitioner received a communication dated 24-2-1994, in respect of the assesment; he filed his response/objections to that on 8-3-1994. The Muncipal Corporation of Delhi (MCD) acting through its Joint Assessor and Collector, issued a rectification order on 30-9-1997. In this, the rateable value fixed with effect from 18-7-1987 was rectified and the tax payable for the period 1-12-1989 to 31-3-1996 was calculated on the basis of the new assesment.

(3.) The petitioner felt aggrieved; he preferred a statutory appeal to the ADJ. The grounds urged in support of the appeal were that notice was never issued to him; in the absence of individual notice, a consolidated appeal could not have been the basis of an assesment order. It was also averred that the assessment order was time barred, since the notice issued was for an earlier period, whereas the order was made only in 1997. The ASJ, after considering the submissions, concluded that the earlier consolidated notice was served on the society on 30-3-1991, which led to issuance of the order cum assessment dated 14-2-1994; that was rectified on 30-9-1997. This fixed the rateable value at different amounts for the period commencing from 1-12-1989 onwards. The ASJ held that the MCD should re-assess the property after giving due opportunity to the assessee. He therefore set aside the orders dated 14-2-1994 and 30-9-1997. The petitioner challenges that order.