value continued till March 1984. This revision
was also not challenged by the Respondents.
g) From 1 April 1984, the rateable value was again increased ... rateable value was revised. He submitted that not
only in 1977, but again in the year 1982 there was revision in
rateable value. He submitted
respectively. The increase in the rateable value is almost 25
times the former case and 54 times in the latter, which makes the same
violative ... NDMC NEW ANNUAL RENT BYE-LAWS, 2009". The increase in
rateable value is almost 56.39 times. Petitioner filed objections dated
14.03.2011 on 14.03.2011 (Annexure
respondent
seeking to revise the said rateable value.
4. Learned counsel for the respondent submits that the rateable value of
the property was revised ... 2019-20.These demands have been impugned since the unilateral
increase in rateable value, without giving any notice to the petitioner, is
stated
with effect from
01.04.2023. Notwithstanding that the proposal was to increase the rateable
value from 01.04.2023, the order passed pursuant to the said notice purports ... increase the rateable value with retrospective effect from 25.07.2012.
5. Learned counsel for the petitioner also points out that in terms of the
proviso
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
indicates that the lowest rateable value is ₹600/- and the
highest is ₹3,69,36,000/-. Although the rateable value of the properties may
differ ... Market, New Delhi. But the rateable value of the said
shop is much lower than the provisionally proposed rateable value
liable to
the property tax;
(c) By increasing or reducing the amount of any rateable
value and of the assessment based thereupon ... such amendment or
which has the effect of increasing the rateable value of
any premises as stated in the assessment book, a special
written notice
Petitioner was also issued a notice dated 27.03.2023 proposing to increase the
Rateable Value from ... pending notices through
the Assessment Order dated 23.04.2024 and finalized the rateable value of the
subject property.
10. It is submitted that the subject property
notice under Section 72 of the NDMC Act
proposing to increase the rateable value to Rs.42,84,600/- on
comparable rent basis and invited ... each assessment years. It is stated
that the rateable value has been significantly increased by the
respondent arbitrarily and illegally.
9. Grounds