SUDHIR KUMAR Vs. M C D

JUDGEMENT

(1.) This judgment will dispose of two petitions under Article 226 of the Constitution of India. Both challenge the judgment and order of a learned Additional District Judge (the appellate authority, hereafter called "ADJ"). In WP 6418/1999 (hereafter called "Sudhir's Petition" the order dated 8-9-1998 has been assailed. The ADJ upheld an order of assessment made by the Municipal Corporation of Delhi (hereafter "MCD"). In WP 6466/1999, ( "Indu Art's petition") the order of ADJ dated 18-10-1999 has been challenged.

(2.) The MCD's assessment order in Sudhir's petition was made, on 9-2-1996; it was in respect of flat No. 38/504, Nehru Place, admeasuring 388 square feet. The petitioner acquired it for a consideration of Rs. 3,20,000/-. Possession was handed over on 3-5-1994. The notice of assessment was issued sometime in 1992; it was to be effective from 1-4-1992. The petitioner filed objections on 29-4- 1993. The assessing officer decided the case on 9-2-1996. He assessed the property as follows: ________________________________________________________ Sl. No. Rateable value Date of Effect 1. Rs. 31, 810/- per annum 17-8-1993 2. Rs. 30, 040/- per annum 1-4-1994

(3.) The petitioner appealed to the ADJ; the grounds urged were that the order of assessment was actually served in April 1996 and therefore time barred. Another contention was that the building was not complete till later and therefore, it could not be assessed to tax. The third important ground raised was that the notice issued for the year 1992-93 cannot be used to fix the rateable value for the year 1993-94 and 1994-95 without issuance of fresh notice under Section 124/126 of the Delhi Municipal Corporation Act, 1957 (hereafter "the Act"). A reading of the impugned order would show that this was the only ground on which the appeal was pressed before the ADJ.