addition to the
extent of Rs.1,59,206/-, increasing the municipal rateable
value has been challenged.
2. Now, we shall take up the appeal ... assessee has challenged the
addition of Rs.1,59,206/- increasing the municipal rateable
value. The crux of the argument is that such an
enhancement
Officer to the extent of
Rs.2,16,077/- by increasing the municipal rateable value offered by the
Appellant.
3. It is therefore prayed that ... flats since 2006-07. Taking an annual increase of 5%
to be fair and reasonable, the rateable value returned by the appellant
is enhanced
Kumar, LDC from the House Tax Department stated
that the first rateable value in respect of the suit property was assessed in the
year ... states that the first notice dates
back to 1976 for increasing the rateable value, and it was in response to this
notice of 1976 that
hearing was given by the Corporation
to the respondent before increasing and fixing rateable
value under the circumstances, the fixation of rateable
value was illegal ... Court has fixed
the rateable value as Rs. 21,28,689/- for revisional
period. Since 2004-05 onwards the rateable value is
fixed
hearing was given by the Corporation
to the respondent before increasing and fixing rateable
value under the circumstances, the fixation of rateable
value was illegal ... Court has fixed
the rateable value as Rs. 21,28,689/- for revisional
period. Since 2004-05 onwards the rateable value is
fixed
NDMC Act, whereby the rateable
value in respect of the aforesaid property has been substantially
increased w.e.f. 2002-03. The petitioner has also ... plea that such an assessment
order which seeks to increase the rateable value at one-go for the last
15-16 years is not permissible
assessee has challenged the
addition of Rs.1,59,206/- increasing the municipal
rateable value. The crux of the argument is that such an
enhancement ... Appeal), while confirming the addition and
enhancing the annual increase of 5% to the rateable
value is without any basis. So far as, the observation
Complex as vacant and has offered annual value of the flat as per
the municipal rateable value at Rs.12,00,429/-. The notice ... relevant assessment @ 5,11,175/- by increasing
the 5% of the municipal rateable value of the property in question.
Acordingly, the appeal of the assessee
This notice is dated 27.03.1992 and purposed
rateable value was increased to Rs.33,130/ from existing rateable
value of Rs.3130/ and reasons given
rateable value has
been mentioned as Rs.81,000/.
3. It is further argued that in the impugned notice dated
28.02.2002, the provisional ratable value ... assessment order from NDMC thereby mentioning
that the existing rateable value was increased. Further it is
mentioned in the assesment order that the impugned notice
