Content Provider | Supreme Court of India |
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e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957: c s. 116- Determination of ratable value of lands and buildings assessable to properly taxes -Assessment years post 1994 - Municipal Corporation framing its own Bye-Laws of 1994 whereby Delhi Municipal Corporation took upon itself D determination of ratable value of lands and buildings according to the principles laid down therein - Determination of annual value Delhi Municipal Corporation Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Disposed Off |
Headnote | .Delhi Municipal Corporation Act, 1957:s. 116- Determination of ratable value of lands andbuildings assessable to properly taxes -Assessment yearspost 1994 - Municipal Corporation framing its own Bye-Lawsof 1994 whereby Delhi Municipal Corporation took upon itself determination of ratable value of lands and buildingsaccording to the principles laid down therein - Determinationof annual value - Held: Assessments made after the 1994bye-laws came into existence, would be governed by thesebye- laws alone and the principles laid down in the twoSupreme Court judgments-Balbir Singh's case and P.R.Chaudhary's case, would no longer apply since they wereapplied in a situation where MCD did not itself lay down howannual value was to be determined - Delhi MunicipalCorporation (Determination of Ratable Value) Bye-Laws,1994.ss. 169, 116G - Determination of annual value ofcovered space of building and of vacant land -Assessmentyears prior to 2003 - By 2003 amendment tax regime replaced by ss. 123A and 123B by self assessmentprocedure based on unit area method - Pending appealson the date of 2003 amendments to be decided inaccordance.with the old substantive law or the new procedure- Held: An assessment that has not been finalized in all cases where an appeal is pending before the District Judge as alsoin all cases which have not become ''final" and after 2003 are Aremanded back for fresh determination, in respect of anassessment of property tax prior to 2003, would all_be coveredby the language of s. 116G(2)- Thus, even at an appellatestage, an assessee is empowered to ask for a decision onthe basis of the annual value of the property.. |
Judge | Hon'ble Mr. Justice R.F. Nariman |
Neutral Citation | 2015 INSC 560 |
Petitioner | M.c.d. & Anr. |
Respondent | M/s. Mehrasons Jewellers (p) Ltd. |
SCR | [2015] 8 S.C.R. 944 |
Judgement Date | 2015-08-11 |
Case Number | 6718 |
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