value i.e. Unit Area Method. Admittedly, the two
Assessment Orders passed are on the annual value or Unit Area
Method. Under section 123B ... applicable to assessment computed under Unit
Area Method. In case of vacant/unproductive property under Unit
Area Method use factor is taken
determine the assessment of the properties of the
petitioners under the Unit Area Method as has been held by the
Division Bench of this Court ... promulgation of the
Unit Area Method, the DMC Act stood amended w.e.f. 01.4.2004
making the Unit Area Method applicable for the purpose
that the assessment was to be made in
accordance with the Unit Area Method and the respondent was not assessing
the property on that basis ... property tax in accordance with the previous method of
assessment or as per Unit Area Method. Relevant portion of the said
judgment is as under
from 01.02.2011 to 1,18,169.00
10.06.2011
6 Property tax on Unit Area Method basis 39,33,494.00
from 01.04.2004 to 10.06.2011
7 Service ... period from 01.04.2004 to 31.03.2009 due
to introduction of Unit Area Method by MCD
and after adjustment of amounts already paid
against our provisional invoices
basis of Unit Area Method (UAM) for assessment of property
tax. Therefore, she opted for unit area method (UAM) to pay the
property ... Unit Area System of property tax) under the head "Self-
assessment and calculation of tax under Unit Area Method :-
".
.
.
.
The above self-assessment
these petitions (26 in number), there is a challenge to the
unit area method of levying property taxes in Delhi introduced by virtue ... stipulated in Article 239AA(3)(c) was not there; (III) the unit area method
is not a recognised system of valuation; (IV) There
these petitions (26 in number), there is a challenge to the
unit area method of levying property taxes in Delhi introduced by virtue ... stipulated in Article 239AA(3)(c) was not there; (III) the unit area method
is not a recognised system of valuation; (IV) There
these petitions (26 in number), there is a challenge to the
unit area method of levying property taxes in Delhi introduced by virtue ... stipulated in Article 239AA(3)(c) was not there; (III) the unit area method
is not a recognised system of valuation; (IV) There
introduction of the "Unit Area Method" of valuation and consequential
assessment, it consistently reported and paid taxes on a self-assessment ... area, the
locality, the constructed area etc. are relevant factors. Furthermore, unlike
the fixation of a base year, the unit area method is premised upon
Unit Area Method" and on the other hand,
petitioner is requesting for assessment under "Unit Area Method".
24. It is further submitted ... assessee cannot take benefit of Unit Area
Method for the assessments in question because Unit Area Method has been
introduced w.e.f. 01.04.2004. Vacant
