property tax claimed
from the appellant on the increased portion of the rateable
value of the property, out of the property tax claimed under
each ... secure the claim on the basis of the revised or increased
rateable value that this provision is made. Taxes are public
dues and their recovery
result of which, firstly the property tax increased on account of
increase in rateable value to Rs.3,240/- and thereby increasing the
property ... only have been claimed
when in fact an assessment order increasing the rateable value was
passed and the appellant would have paid enhanced property
October 1999, the petitioner
issued a special notice proposing to increase the rateable value
to Rs.11,650/- on account of the new construction. Within ... rateable value at Rs.11,650/- and issued a bill for property tax
on the basis of the revised rateable value. Aggrieved by the
increase
favour. The result
was that the MCD had exorbitantly increased the rateable value of the
aforesaid residential property for misuse of same for commercial
purposes ... much higher rate as compared to
residential premises. The increase in rateable value and property tax
is manifold. Similarly, the water connections and electric connection
value" was not disputed before the
Assessing Authority, Appellate Authority and before the Writ Court.
The annual rateable value in terms of capital value ... senior counsel appearing for the appellant had
submitted that this increase in rateable value to 8,00,000/- is unjustified
and illegal. It was submitted
assessment of the plot of land at the rateable value of
`8,00,000/- with effect from 1st April, 2004. It is also ... aforesaid proposal of the respondent
NDMC by contending that the increase in rateable value from the then
existing
Rail Company Limited AIR 1999 SC 277 depreciation at 10%
on the value of the land and terminal buildings is claimed as it is used ... proposing to „increase‟ the rateable
W.P. (C) 3615 of 2003 Page 2 of 10
value from Rs. 1,19,07,000/- per annum
some of the notices issued by the MCD
proposing to increase the rateable value, is also an indication of the
ownership of the plaintiff/respondent
September, 1998 for the year
1998-99 and which rateable value was also followed for the year 2000-2001.
2. The Addl. District Judge allowed ... Judge was that the petitioner MCD had also purported to increase the
rateable value with effect from 1st April, 1997 vide notice dated 25th March
considered opinion of this court, there must be some increase in the
rateable value of the suit premises till the year 2003. Keeping in view ... increase in the rateable value at 10 % of Rs. 40,000/, this court
considers that the rateable value for the ground floor of the suit
