ASHISH MALHOTRA Vs. N D M C

JUDGEMENT

(1.) The challenge in this writ petition is to an Assessment Order dated 5.10.2006 (purportedly signed according to the petitioner on 3.10.2006) by the Assessing Authority, New Delhi Municipal Council (NDMC) fixing the rateable value for the premises in question for the year 2006-07 at Rs. 12,83,900/-. This Order was passed under Section 70(6) of the NDMC Act, 1994 ("Act").

(2.) In reply to a question by the Court whether against the said impugned Assessment Order the petitioner has an alternative statutory remedy, learned counsel for the petitioner points out that although an appeal has been provided for under Section 115 of the Act, read with Section 116 thereof, that remedy is not efficacious but burdensome and therefore the petitioner is not precluded from assailing the impugned order under Article 226 of the Constitution.

(3.) In support of his submissions, learned counsel for the petitioner places reliance first on the judgment of the Hon"ble Supreme Court in Himmatlal v. State of M.P. AIR 1954 SC 403 and in particular the observations in para 9 thereof to the following effect: