Content Provider | Supreme Court of India |
---|---|
e-ISSN | 30484839 |
Language | English |
Access Restriction | NDLI |
Subject Keyword | 1957 - s.126 Delhi Municipal Corporation Act |
Content Type | Text |
Resource Type | Law Judgement |
Jurisdiction | India |
Case Type | Appeal |
Court | Supreme Court of India |
Disposal Nature | Appeal Allowed |
Headnote | Delhi Municipal Corporation Act, 1957 - s.126 - Notice issued by Corporation for enhancement of rate able value of property - Challenge to - On March 25, 1998, the Corporation issued a notice to the respondent in terms of s.126 of the Act proposing to enhance the rateable value of its proper, w.ef April 1, 1997 which was received by the respondent on April 4, 1998 - Two issues for consideration - Whether the notice dated March 25, 1998 which was, in fact, received by respondent only on April 4, 1998 was time barred u/s.126 and Whether the assessment order in respect of subsequent/ji1t11re period~ could be passed on the basis of the said notice - Held: On the first issue, yes, notice was time barred - The imp11gned notice is time barred as the said notice u/s.126 was served upon the respondent beyond the specified period i.e. on April 4, 1998, even when it was dispatched on March 25, 1998 - Such notice could not form basis to determine the rateable value for the year 1997-98 as the notice was not received in that Assessment Year but was received on~v in the next Assessment Year i.e. 1998-99 - Insofar as second issue is concerned, yes, the assessment order in respect of subsequent periods be passed on the basis of the said notice - Merely because the notice dated March 25, 1998 was received on April 4, 1998 cannot be ground to defeat the liability to pay the tax - Even if it was not permissible to amend the list w.ef April 1, 1997, at the same time it always be done w.ef April 1, 1998 as the notice had been received in that Assessment Year, namely, on April 4, 1998 -Assessment carried 0111, which was done within three years from the issuance of notice i.e. the time titillated by sub-section (4) of Section 126 of the Act was otherwise valid and could be made applicable for subsequent years from April 1, 1998. |
Judge | Hon'ble Mr. Justice Arjan Kumar Sikri |
Neutral Citation | 2017 INSC 914 |
Petitioner | Municipal Corporation Of Delhi |
Respondent | Dhar Ma Properties Pvt. Ltd. |
SCR | [2017] 12 S.C.R. 1058 |
Judgement Date | 2017-09-15 |
Case Number | 8675 |
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