Citation : 1991 Latest Caselaw 17 Del
Judgement Date : 9 January, 1991
JUDGMENT
S.B. Wad, J.
(1) These are old appeals of the year 1976-77 and pending in this Court for more than 15 years. However, it is unfortunate that the Counsel are not attending to the old matters with the result that the Court is required to exert its own to dispose of the old matters.
(2) R.S.A. No. 17 and 18 of 1976 arise between the same parties and raise the common question of law. They are being disposed of by one judgment. Two suits were filed by the appellant, one being Suit No. 1274/72 and the other being Suit No. 5 ^2/73, challenging the house-tax in regard to property No. M-15, Green Park Extension, New Delhi. The suits were dismissed by the trial Court. That gave rise to R.C.A. Nos. 485/75 and 484/75. The two R.C. As were also dismissed by the Senior Sub Judge. The present R.S. As are filed against the dismissal of the appeal by the learned Senior Sub Judge. It appears that the total demand of house-tax was about Rs.l8,000.00 . At the time of admission the counsel for the appellant on behalf of the appellant undertook to furnish a bank guarantee for Rs. 10.000.00 within three weeks, but did not furnish the bank guarantee. Since the bank gurantee was not furnished in terms of the order of this Court dated May 19, 1976 the stay order got automatically vacated. Thereafter the appellant was shown indulgence by this Court to make the payment of the house-tax on the basis of rateable value of Rs. 8690.00 without prejudice to the contentions of the parties. This order was passed on February 17, 1978. Counsel for the respondent submits that the appellants thereafter sent a cheque towards the house-tax but the cheque bounced back. Since the orders of the Court are not being complied with by the appellants the appeals can be dismissed on this ground itself. However, the question raised in the appeal is whether in face of the Delhi Rent Control Act the house-tax could be fixed on the basis of the standard rent. This question is now settled by the decisions of the Supreme Court in Devon Daulat Rai Kapoor etc. v. New Delhi Municipal Committee and Another and Dr. Balbir Singh and Others v. M.C.D. and Others, . It is also the settled law that in house-tax matters no civil suit would lie since the Act makes a separate provision for reliefs against house-tax claims. Since the civil suits are not maintainable this appeal itself is not maintainable and is, therefore, dismissed as such. Appeals dismissed.
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