Delhi High Court
Narain Kumar vs Municipal Corporation Of Delhi on 24 August, 2004
Equivalent citations: 113 (2004) DLT 875
Author: P Nandrajog
Bench: P Nandrajog
JUDGMENT
Pradeep Nandrajog, J.
1. Record which was to be produced has not been produced. Reason for non-production of the record is stated to be that the Counsel contacted the concerned officer who said that he is having some domestic problem and for that reason could not bring the record.
2. If the officer was attending the office in spite of his domestic problem, it was expected that he would respond to the direction of this Court and would make the record available to the Counsel.
3. I may note that the writ petition was filed in the year 1991 and 13 years have gone by.
4. Counter affidavit has not been filed. Even the record has not been produced.
5. Writ petition challenges the notice dated 26.3.1984 issued under Section 126 of Delhi Municipal Corporation Act proposing enhancement of rateable value of the property being No. 1114 to 1118, Kashmere Gate, Delhi and the ex parte assessment order passed on 27.3.1991 confirming the rateable value. As per the notice, proposal is to enhance the existing rateable value of Rs. 2,770/- to Rs. 21,600/ - w.e.f. 1.4.1983.
6. Reason for enhancement as indicated in the notice is :
"It letting basis".
7. Along with the writ petition, petitioner has filed documents being Annexures D-1 and D-2 which show levy of property tax qua the property in the years 1939 and 1941.
8. Section 6(2)(b) of Delhi Rent Control Act, 1958 reads as under:
"6. Standard Rent.--(1)........
2(a)........
(b) in the case of any premises, whether residential or not, constructed on or after the 9th day of June, 1955, including premises constructed after the commencement of this Act but before the commencement of the Delhi Rent Control (Amendment) Act, 1988, the annual rent calculated with reference to the rent agreed upon between the landlord and the tenant when such premises were first let out shall be deemed to be the standard rent for a period of five years from the date of such letting out."
9. Reason for enhancement indicated in the notice is "first letting". Annexures D-1 and D-2 filed with the writ petition show that the property was constructed at least if not earlier, in the year 1939. If that be so, question of fixing rateable value on the basis of first letting -- of this property would be impermissible because of Section 6(2)(b) of Delhi Rent Control Act, 1958 since the property was constructed prior to the year 1954. Standard rent cannot be fixed on first letting basis under Delhi Rent Control Act, 1958, and as a consequence said standard rent cannot be the basis on which the rateable value can be enhanced.
Writ petition is allowed. The impugned notice and the assessment orders are quashed.
