S P AGGARWAL Vs. NEW DELHI MUNICIPAL COUNCIL

JUDGEMENT

(1.) The grievance of the petitioner is that the rateable value in the instant case was not fixed in accordance with the judgment and order passed by the Hon'ble Supreme Court in the case entitled N.D.M.C. v. East India Hotels Ltd. and Anr.,( Civil Appeal Nos. 42-44/87, decided on August 25,1994). Hence he wants that rateable value fixed by the Director (Tax) vide order dated December 14,1995 be set aside.

(2.) It has been urged, on the other hand, on behalf of the respondent that the present writ petition is not maintainable before this Court as the petitioner has got an alternative remedy by way of appeal under Section 115 of the N.D.M.C. Act.

(3.) I have heard learned counsel for both the parties at sufficient length. Admittedly an appeal is maintainable against every assessment order under Section 115 of the Act. Learned counsel for the petitioner contends that in case the petitioner prefers an appeal against the impugned assessment order in that eventuality he may be required to deposit the disputed amount of tax. Hence the said remedy is virtually no remedy in the eye of law. To my mind, the said contention of the learned counsel is not at all tenable.