Corporation for construction of
Mezzanine floor, the bills to show increased rateable value, Written
Submissions filed before the Investigating Officer on 17th March ... premises was sublet to Bank of Baroda which led to increase in
rateable value. He has deposed that the rates taken by the Corporation
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
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
Although the rateable value of
the properties may differ based on size, location and other factors,
such wide variation in rateable value is, prima facie ... Market, New Delhi. But the
rateable value of the said shop is much lower than the provisionally
proposed rateable value
Assessment List for the
year 2003-2004 by proposing to increase the rateable value of the
properties bearing number ... Assessment List for the
year 2006-2007 by proposing to increase the rateable value of the
properties bearing number
rateable value which
was not replied by the appellant and in the absence of the
same, rateable value of the property was increased ... further argued that the respondent was not entitled to increase
the rateable value of the property on the basis of comparable
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 ... 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
respondent-NDMC, wherein, the NDMC sought to
provisionally increase the rateable value.
7. Learned counsel for the petitioner submits that the proposed rateable
value
Delhi Municipal Council ("NDMC"), has proposed to increase the
rateable value of the property to Rs. 5,74,91,100/-, with effect from
order dated 08th February, 2024, whereby,
the respondent has retrospectively increased the rateable value for the
petitioner's share in the subject property from
