CHANDER MOHAN CHADHA Vs. NEW DELHI MUNICIPAL COMMITTEE

JUDGEMENT

(1.) Rule D.B. was issued on 9th August, 1995. The respondents though served have not appeared. No counter or reply to the writ petition or the CM has been filed. As there is no appearance on behalf of the respondents, the case is directed to proceed ex parte against the respondents.

(2.) Counsel for the petitioner is heard on merits.

(3.) A short question arises for decision in the petition. The property in question was assessed to Property Tax for the years 1985-86,1986-87,1987-88 and 1991-92. Appeals were preferred which have been allowed and disposed of by the ADM, Delhi by a common order dated 7th April, 1992 (Annexure B). The fault which was found by the Appellate Authority with the orders of assessment has again been repeated in Resolution No. 1433 dated 15th March, 1993 for the year 1989-90, Resolution No. 1434 dated 15th March, 1993 for 1990-91 and Resolution No. 2 dated 31st March, 1994 for the year 1994-95. The Assessing Authority has opined that every year's assessment was an independent proceeding and therefore the order of assessment for the previous year did not bind the assessing authority for the subsequent years.