rateable value of the said Theatre for the purpose of House Tax, The rateable value of the property in question was proposed to be increased ... present petition it has been prayed that the annual rateable value so increased should be quashed.
3. In the reply filed by the Administrator, Municipal
building is for the first time assessed or the rateable value thereof is increased, the Commissioner is required to give written notice to the owner ... lessor, it is obviously he who is affected by the increase in the rateable value/annual rental and not the lessee. We have, therefore
increasing or reducing for adequate reasons the amount of any rateable value and of the assessment, thereupon; or
XX XX XX XX XX
(2) Before ... proposes to amend the assessment list by increasing the amount of rateable value and thereupon in accordance with the provisions of Section
rateable value of the properties in spite of such provisos.
11. Mr. Aggarwal has next argued that the Corporation had fixed the rateable value ... rateable value was fixed at Rs. 1,30,000/-. According to him, no additions were made in the building and, therefore, the rateable value could
general tax of not more than fifteen per cent of the rateable value
of lands and buildings within the City:
Provided that the general ... time, amend the assessment list by increasing or
reducing for adequate reasons the amount of any rateable value and of the
assessment thereupon
increasing or reducing for adequate reasons
the amount of any rateable value and of the
assessment thereupon; or
xx xx xx xx xx xx
Provided ... assessing the
annual rateable value of the property which is the
requirement of the law. I find that the annual
rateable value proposed on behalf
that without serving a notice upon the petitioner the annual rateable value was assessed and bill was served. After service of the bill, he approached ... annual ratable value was fixed.
3. In all these matters the question basically pertain to the fixation of annual rateable value of the premises
provides that the 'fair rent fixed under Section 4 cannot be increased except in the circumstances mentioned therein Section 6 (1) prohibits a landlord ... notice the concept of 'annual value ' under section .3 (1) of the Municipal Act , rateable value' under the Delhi
Parkash Singh And Others vs Joint Development Commissioner on 8 November, 2013
Author: Rajive Bhalla
Commissioner Of Income-Tax vs Saraswati Industrial Syndicate Ltd. on 15 April, 1975
Equivalent citations
