Municipal Corporation Of Delhi vs Raj Kishore Gupta
1996 Latest Caselaw 461 Del

JUDGMENT

(1) Cm 1763/96(Exemption): Allowed

(2) Cr 456 & Cm 1762/96 :

Heard

By the impugned order dated 3.1.1996, the learned Additional District Judge felt constrained to impose costs and also direct payment to the assessee-respondent interest on refund of excess payment, because of the persistent failure of the petitioner -Corporation to correct his name in its records, despite the assessee making repeated representations, which went unheeded. Court orders on two earlier appeals also yielded no satisfactory result. In the peculiar facts and circumstance noticed in the order, the learned Additional District Judge has remanded back the case with the direction that a proper notice/bill in the correct name of the petitioner shall be issued and tax assessed afresh within three months.

(3) The grievance made in the present petition is that the order imposing costs and directing payment of interest is too harsh. I find no substance in the plea.

(4) It is high time that- the Municipal Authorities start addressing notices/bills etc. to assessee in their correct names, rather than harassing them all the time with all kinds of mistakes that appear to be deliberately committed inspite of repeated requests and reminders made by the assessee for correction, as in the present case.

(5) In addition to the observations made by the learned Additional District Judge, I direct the Commissioner of the petitioner - Corporation to hold or cause to be held an inquiry into the matter, fix responsibility for the lapses revealed in the impugned order and take suitable action for recovery of the pecuniary loss from personal pay of the concerned officer(s), in accordance with law.

(6) Moreover, the Corporation has wasted public money by Filing this frivolous petition, rather than abiding by the just and fair order made by the learned Additional District Judge, Delhi. On previous occasions also, by judicial orders, this Court had occasion to deprecate this vice. For sometime, it appears, discretion was exercised in challenging orders of courts/Tribunals in writs and revisions, but the Corporation seems to be back again on its old ways. The malpractice of frivolous petitions being filed by the Corporation, resulting in unnecessary waste of public funds and also court's time, must stop.

(7) On merits, no irreparable injury or injustice is caused to the petitioner - Corporation by the impugned order. The learned Additional District Judge has directed the petitioner - Corporation to issue fresh notice/bill and to proceed to make fresh assessment of tax in accordance with law. It does not call for revision under Section 115 C.P.C.

(8) A copy of this order shall be sent to the Commissioner, Municipal Corporation of Delhi, for prompt compliance.

(9) With the above directions, the petition is disposed of.