Chander Mohan Chadha And Ors. vs New Delhi Municipal Committee And ...
1996 Latest Caselaw 327 Del

JUDGMENT

(1) Rule D.B. was issued on 9th August, 1995. The respondents though served have not appeared. No counter or reply to the writ petition or the Cm has been filed. As there is no appearance on behalf of the respondents, the case is directed to proceed ex parte against the respondents.

(2) Counsel for the petitioner is heard on merits.

(3) A short question arises for decision in the petition. The property in question was assessed to Property Tax for the years 1985-86,1986-87,1987-88 and 1991-92. Appeals were preferred which have been allowed and disposed of by the Adm, Delhi by a common order dated 7th April, 1992 (Annexure B). The fault which was found by the Appellate Authority with the orders of assessment has again been repeated in Resolution No. 1433 dated 15th March, 1993 for the year 1989-90, Resolution No. 1434 dated 15th March, 1993 for 1990-91 and Resolution No. 2 dated 31st March, 1994 for the year 1994-95. The Assessing Authority has opined that every year's assessment was an independent proceeding and therefore the order of assessment for the previous year did not bind the assessing authority for the subsequent years.

(4) On a strict view of the law, the Assessing Authority might have been right but on question of principle and 'propriety, the resolutions of the Assessing Authority impugned herein cannot be sustained. Once the resolution of assessment for an earlier year has been found to be faulty and for that reason is set aside by the Appellate Authority, the Assessing Authority is not justified in adopting the same basis of assessment for the subsequent years. It is expected of the Assessing Authority to finalise the assessments for the earlier year consistently with the order of Appellate Authority and then to finalise the assessment for subsequent years. That would ensure consistency in the orders of assessment and avoid arbitariness. We are fortified in the view so taken by an unreported decision of this Court in New Delhi Young Men's Christian Association v. Ndmc, Cw 1268/73 decided on 7th April, 1983.

(5) For the foregoing reasons the impugned resolutions of assessment for the years 1989-90,1990-91 and 1994-95 are set aside. The Assessing Authority is directed to make the assessments afresh consistently with the directions of the Appellate Authority contained in the order dated 7th April, 1992 (Annexure B).

(6) Inasmuch as the resolutions of assessment are being set aside, the demand-cum-recovery notice No. NDH/311/95-96 (Annexure D) based thereon is also set aside.

(7) Petition stands disposed of accordingly.-No order as to costs.