Cinerama Private Ltd. vs New Delhi Municipal Council on 25 January, 2011
21. That being so, the Resolution of the respondent NDMC is clearly
contrary to the Act and cannot entitle the respondent NDMC to of its own
amalgamate two or more independent units of assessment. I may record that
a Division Bench of the Calcutta High Court in Sree Sridhar Jieu Vs.
Corporation of Calcutta AIR 1959 Cal. 320 though in the context of a
slightly different provision had taken the same view.