South Delhi Municipal … vs V.D. Chawla on 22 December, 2016

3 On 27.11.2012 an assessment order (determining annual value

of the property at Rs.34,42,520/- on the basis of the available record

and after getting the property inspected) was made. A rectification

application seeking rectification of the assessment order dated

27.11.2012 was filed.

4 The impugned order was passed on 22.01.2014. It inter alia

held that no notice was given to the assessee to revise the annual value

and as such the assessment order was illegal and contrary to law. A

direction had been given by the Tax Tribunal (in terms of the

impugned order) to refund the tax deposited to the assessee along with

the interest at 12% per annum. This order has been impugned.

5 Learned counsel for petitioner confines her submission to two

aspects of the matter. She has not assailed the order of the Tax

W.P.(C) 3632/2015 Page 2 of 8
Tribunal directing the petitioner to refund the principal amount which

had been deposited by the assessee; she has however assailed the

interest part. Her submission is that in view of the judgment of the

Bench of this Court in W.P.(C) 12758/2005 Ritu Sengupta Vs. M.C.D.

(delivered on 01.8.2008) since there is no statutory provision in the

DMC Act entitling the petitioner to claim interest, the interest

component should be set aside. Her additional submission is that the

impugned order directing the petitioner to issue fresh notices under

Section 123 (C)(2) of the DMC Act is also illegal; no specific

statutory provision should have been enunciated; submission being

that notices will be issued by the petitioner Corporation in accordance

with law;

Source: Indian Kanoon

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