Summary
A municipal notice proposing enhancement of rateable value from April 1997 was dispatched in March 1998 but received on 4 April 1998. The Court held that it could not support enhanced assessment for 1997–1998, since notice had not been given in that year. The notice remained effective for assessment from 1 April 1998 and subsequent years, the amendment having been completed within the statutory period.
Issues
- Whether dispatch before financial year-end constituted giving notice under Section 126.
- Whether late receipt for the proposed year invalidated assessment for the year of receipt and subsequent years.
Provisions considered
- Sections 126(1), 126(2), 126(4) and 444, Delhi Municipal Corporation Act, 1957Giving the amendment notice required communication or tender to the recipient, rather than mere dispatch; liability could not extend before the commencement of the year of such notice. (¶¶ 3, 12–14)
- Sections 124–127, Delhi Municipal Corporation Act, 1957A validly completed amendment could operate from the year of receipt and carry into later assessment lists under the statutory adoption scheme. (¶ 16–19)
Held
- Although registered post is a prescribed service method, mere dispatch did not constitute giving this Section 126 notice. Receipt on 4 April 1998 meant that the assessment list could not be revised for 1997–1998. (¶ 12–14)
- Failure to reach the addressee in the originally proposed year did not invalidate the notice itself. It could support amendment from 1 April 1998 because it was received in that assessment year. (¶ 16)
- The assessment amendment was completed within three years as required by Section 126(4). Under the assessment and adoption scheme, the determined rateable value could apply from the year of receipt and to subsequent years; separate notices were not required merely for such carry-forward. (¶ 17–20)
Result
Appeal partly allowed: enhanced assessment for 1997–1998 remained impermissible, but assessment from 1 April 1998 and subsequent years was sustained to the extent indicated. No costs.