rateable value for the above stated and subsequent financial year would be calculated on the basis of the following rateable value ... understand the computation of the rateable value would be calculated on the basis of the below stated rateable value which includes the period 01.12.1996 onwards
would have no right to issue the demand bill on the increased rateable value. Thus, the limitation is 3 years which would get enlarged only ... case where notice under Section 126 had been issued and an increased rateable value was proposed. This increased rateable value was thereafter indicated
notice and does not really set out the reasons for increase in rateable value.
5. Learned counsel for the petitioners has referred to the Division ... furnished on the basis of which it was proposed to increase the rateable value. It was thus, held that the show-cause notice given cannot
petitioner Corporation to respondents No. 1 and 2 seeking to increase the rateable value of the property bearing No. A-41, DDA Friends Colony ... since the adoption of rateable value date as found in the assessment order and since the adoption of rateable value for any year
Municipal Corporation of Delhi assesses the rateable value afresh on the basis of new purchase value. The purchaser claims that since no change has been ... purchase of the same by the purchaser cannot result in increase of rateable value determined on the basis of new purchase price. This
increasing or reducing for adequate reasons the amount of any rateable value and of the assessment, thereupon; or
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(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 a building is to be held
limited to the standard rent, and the assessment of the rateable value has
to be done ... therefore, the actual
letting value of the premises has to be taken as the basis for working out
the rateable value irrespective of the fact
existing building whereby the Carpet area of that building is increased, such addition shall be treated as a separate building and the length ... purpose of taxation. Rule 7 prescribes how the rateable value is required to be determined. It reads as under :-
"Rateable value
such notice, on or before which complaints against the amount of rateable value entered in the ward assessment book will be received in his office ... property taxes, or in which the rateable value of any premises liable to such payment has been increased, the Commissioner shall, as soon as conveniently
under BMC
Act, 1888 . The dispute was with regard to the rateable value of a building
which was centrally air conditioned. The AC Plant ... increasing its utility.
Section 154(1) and (2) of the BMC Act, 1888 read as under :-
"154(1) in order to fix rateable value
