NEW DELHI MUNICIPAL COUNCIL Vs. JASWINDER RAI

JUDGEMENT

(1.) This petition under Article 226 of the Constitution of India impugns the order / judgment dated 26th May, 2011 [of the Additional District Judge -I (ADJ), Patiala House Courts, New Delhi acting as an Appellate Authority under Section 115 of the New Delhi Municipal Council Act, 1994 (NDMC Act)] in House Tax Appeals (HTAs) No.72A/2010 and 73/2010 to 79/2010 preferred by the respondent with respect to assessment by the petitioner New Delhi Municipal Council (NDMC) of Rateable Value for the year 2001 -02 and for successive years in respect of Flat No.A -102, 6 Aurangzeb Road, New Delhi.

(2.) Though the petition came up first before this Court on 3 rd September, 2012 but was repeatedly adjourned and notice thereof finally issued only on 19th December, 2014. A counter affidavit has been filed by the respondent and to which a rejoinder has been filed by the petitioner NDMC. The counsels were heard on 16th May, 2016 and 30th May, 2016 and order reserved.

(3.) The facts are not in dispute. The respondent purchased the subject flat on 20th March, 1993 and was put into possession thereof on 2nd April, 1993. The respondent, who was serving in the Indian Army retired on 31st August, 1994 and on 30th March, 1998 gave the flat on rent at a monthly rent of Rs.1,80,000/ - and shifted his own residence to Som Vihar, Delhi. The rateable value of the flat while on rent was finalised at Rs.19,44,000/ - with effect from 1st April, 2000 on the basis of the rent being fetched of the flat. The tenant vacated the flat on 31st March, 2003 and the flat was thereafter, for the relevant period, again in self -occupation of the respondent. The petitioner NDMC however continued the rateable value of the said flat for the period after the vacation by the tenant also at Rs.19,44,000/ - and impugning which the HTAs, against the order wherein this petition arises, were filed.