DAYAL SHANKARDAS HARCHANDANI AND OTHERS Vs. MUNICIPAL CORPORATION FOR THE CITY OF ULHASNAGAR AND OTHERS

JUDGEMENT

(1.) Submissions of the learned counsel appearing for the parties were heard on the earlier date.

(2.) On 7th July 2003, the Commissioner of the first Respondent Municipal Corporation for the City of Ulhasnagar passed an order in relation to computation of rateable value in respect of new buildings constructed within the limits of the first Respondent Municipal Corporation. A chart was appended to the said order. The order records that the hypothetical rent as mentioned in the chart appended to the order shall be taken into consideration for fixing hypothetical rent of the property under assessment. The order further records that while assessing the rateable value, if actual rent received is more than the standard rent, the rateable value shall be fixed not on the basis of the standard rent, but on the basis of the actual rent. The order directed that the assessment of the rateable value from the year 2003-2004 shall be made as per the said order.

(3.) The General Body of the first Respondent Municipal Corporation passed a Resolution No. 4 in the meeting held on 19th May 2004 by which it was resolved that the rates mentioned in the Annexure to the order dated 7th July 2003 have been cancelled and in fact, all the properties should be assessed on the basis of the rates fixed in the year 1996-97 for the purposes of the assessment of the rateable value. The Resolution provided that on the basis of the representation made by the concerned person, necessary refund orders should be issued by the municipal administration.