SC Condemns Witch-Hunting, Says Superstition Continues to Override Constitutional Morality  ||  SC: Retired Judges Appointed to Central Industrial Tribunals Not Entitled to Pay Parity  ||  SC: Electricity Boards Liable for Electrocution Deaths under Strict, Not Absolute Liability  ||  Supreme Court Criticizes Courts For Conducting ‘Mini-Trials’ in Temporary Injunction Matters  ||  SC: Common Judgment in Suits by Same Plaintiff can be Challenged Through Composite Appeal  ||  Chandigarh Court Orders Meta to Take Down AI-Generated Video of Punjab MLA Sukhpal Khaira  ||  Delhi HC: Insolvency Professionals Must Collect & Deposit GST Even if they are Advocates  ||  Madras HC Rejects Election Petition Challenging Colachel MLA Tharahai Cuthbert  ||  Supreme Court: Uncrystallized Contractual Damages Not an Operational Debt under Section 9 IBC  ||  Supreme Court: Interest Accrued in Suspense Account After NPA Classification is Recoverable as Debt    

M.C.D. and Ors. v. Mehrasons Jewellers (P) Ltd. - (Supreme Court) (11 Aug 2015)

SC judgments not relevant in assessments made since inception of 1994 MCD bye-laws

MANU/SC/0847/2015

Municipal Tax

The Municipal Corporation of Delhi can lay down the annual rateable value of property, under the exception that the bye-laws of 1994 permitting such assessment provided its mode of determination. The Court added, determining the issue of 'settlement' between an assessee and the MCD, in cases where an appeal is pending before the District Judge and the assessment has not become 'final', it would be subject to the transitory provisions in Section 116G of the Delhi Municipal Corporation Act, 1957.

Relevant : Section 116G Delhi Municipal Corporation Act, 1957 Act Government Servant Cooperative House Building Society Limited and Ors. v. Union of India and Ors. MANU/SC/0482/1998 Assistant General Manager, Central Bank of India and Ors. v. Commissioner, Municipal Corporation for the City of Ahmedabad and Ors. MANU/SC/0742/1995 Lt. Col. P.R. Chaudhary (Retd.) v. Municipal Corporation of Delhi MANU/SC/0315/2000

Tags : RATEABLE VALUE   DELHI   MUNICIPAL  

Share :        

Disclaimer | Copyright 2026 - All Rights Reserved