NEW DELHI MUNICIPAL COMMITTEE Vs. S TEJPAMTAP SINGH

JUDGEMENT

(1.) This judgment shall dispose of three Regular Second Appeals Nos. 80/74, 96/74 and 97/74.

(2.) The three appeals captioned above have been filed by New Delhi Municipal Committee (NDMC in short) against the consolidated judgment in appeal passed by Shri B.B. Gupta, the then Senior Sub Judge, Delhi, disposing of three appeals, namely, RCA 143/70, RCA 232/72 and RCA 231/72. The first RCA 143/70 had been filed by NDMC against the judgment of the trial court dated 31st March, 1970 in Suit No. 57/69; whereas the two later appeals had been filed by the respondent herein in respect to his Suit Nos. 57/69 and 397/69.

(3.) The two suits had been filed by the respondent herein challenging fixation of enhanced assessable value in respect to property known as Windsor Mensions, Janpath Lane, New Delhi for the assessment years 1967-68, 1968-69 and 1969-70. The challenge to the assessment in the suits was, inter-alia, on the contention that no notice for the proposed enhancement in the assessable value bad been given