NEW DELHI MUNICIPAL COMMITTEE Vs. SAVITRI DEVI SHARMA

JUDGEMENT

(1.) This is a petition under Articles 226 and 227 of the Constitution of India for quashing the order of the Additional District Magistrate dated September 27, 1974 passed in Appeal No. 270 of 1970 in respect of house tax assessment year 1969-70. Respondents are the owners of 38, Golf Links, New Delhi, which was let out to the National Productivity Council of India. The Municipal Committee assessed the building to house tax for the year 1969-70 on the basis of annual value thereof calculated at a rental of Rs.42,000.00 per annum less 10% for repairs. Then is no dispute that the respondents paid the tax as assessed by the Municipal Committee. Subsequently, on January 17, 1970 the Muncipal Committee issued a notice to the petitioner requiring it to file objections, if any, to the proposed revision of the annual value of the property for the year in question on the ground that the actual rent being fetched by the property annually was Rs. 60,576.00 w.e.f. July 15. 1968, and the property was under assessed. The respondents on February 9, 1970 filed their objections to the said notice but to no avail as the Committee vide Resolution No. 16 dated February 20. 1970. revised the house tax and amended the assessment list on the basis indicated in the show cause notice. Against this order, the respondents filed an appeal before the Additional District Magistrate. The Additional District Magistrate by his order dated September 27, 1974, accepted the appeal and set aside the assessment made by the Municipal Committee on the ground that section 67 of the Punjab Municipal Act does not authorise Municipal Committee to revise the annual value of the property retrospectively. While holding so the Additional District Magistrate relied upon a Full Bench decision of this Court in L.I.C. v. New Delhi Municipal Committee, rendered on March 27, 1973 in CWP No. 445/68. It is this order of the Additional District Magistrate which has been impugned in this petition.

(2.) Learned counsel for the petitioner has pointed out that the Full Bench decision of this Court in L.I.C. v. New Delhi Municipal Committee has been set aside by the Supreme Court in appeal and that decision is reported in AIR 1977 S.C. 2134.

(3.) There is no appearance on behalf of the respondents.