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