rateable value.
22. Coming to the facts of the present case. Appellant has challenged the
assessment order dated 13.07.2017 whereby the rateable value ... consider the rateable value of land &
building entered in the assessment list and in case, the rateable value
is increased, he shall also given
issued in respect
of the property in question proposing to increase the rateable
value. Since the notice dated 09.02.2011 was issued on the
basis ... cellular antenna and there is no basis of
the increase of rateable value on that ground. The appellant
has placed on record the notice dated
existing Rateable Value of said property to Rs.26,20,800/- less
10% with effect from 01.04.1999 on the ground that the Rateable
Value prior ... issuance of
notices, thereby seeking the appellant to pay tax on increased
rateable value for last 17 years.
14. As per the arguments
objections
to the proposed increase in the rateable value any reliance was placed
on the rent note Ex.PW-5/1. It was strenuously argued ... open to objection and cannot legally be a ground for increase in
rateable value". It was requested that the notice under objection be
withdrawn
rateable value of the lands and buildings entered in
the Assessment List. He is also to give the written notice where
the rateable value ... consider the rateable value of land & building entered
in the assessment list and in case, the rateable value is increased,
he shall also given
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
impugned order'), as per which the rateable value for property
HTA no. 196/16 and HTA no. 198/16 Page ... notice u/s 72 of
The NDMC Act for proposing to increase rateable value to Rs.
4,00,000/- per annum (less 10%) (on cost
impugned order'), as per which the rateable value for property
HTA no. 196/16 and HTA no. 198/16 Page ... notice u/s 72 of
The NDMC Act for proposing to increase rateable value to Rs.
4,00,000/- per annum (less 10%) (on cost
which objection was also
taken to the proposed increase in rateable value to
Rs.44,700/- w.e.f. 01.04.2005. It was pointed out that ... under
Section 72 of the NDMC Act, proposing to increase the
existing rateable value of Rs.8300/- to Rs.42,32,700/- from
01.04.2010 giving
2004, though the payment
relates to the increase in rateable value w.e.f. 01/04/1994; that the
defendants has not made the payment ... thereby, fixing the rateable
value of the property w.e.f. 01/04/1994, out of which rateable value
