Appeal by certificate from the judgment and order dated October 28, 1969 of the Delhi High Court at New Delhi in Letters Patent Appeal No.
The trial Court decreed the suit.
C. Chagla, S. K. Mehta and K. R. Nagaraja, for the appellant.
On September 4, 1959, the New Delhi Municipal Committee, the respondent here, purporting to act under s. 67 of the Punjab Municipal Act, 191 1, hereinafter referred to as the Act, issued a numberice to the appellant stating This is to inform you that your building mentioned at the back of this letter has been companypleted and is in fact occupied from 1 7 1958 and ought to be assessed to House tax by amending the list for 1959 60 under section 67 of the Municipal Act, 1911 and this Committee has, vide resolution No.
D. Chawla, H. K. Puri and S. K. Dhingra, for the respondent.
30 dated 10 7 1959 proposed to amend the list for the year 1959 60 by inserting the said property on an annual value as given at the back of this letter.
93 of 1967.
The appellant filed a suit for permanent injunction restraining the respondent from enforcing the demand on the ground that the respondent had numberjurisdiction to include the building in the assessment list.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
The second appeal filed against his decision was dismissed by a learned single judge of the High Court An appeal was filed against the judgment of the learned single Judge which came up before a Division Bench of the Court which referred the case to a larger Bench.
The District Judge, on appeal, agreed with the view of the trial Court and dismissed the appeal.
5, Parliament Street, New Delhi.
Notice is hereby given to you under section 67 of the P. M. Act that the Committee will companysider the question of the amendment of the list and will hear objections in Meeting Room on 20th day of, November, 1959 at 10.00 A.M. The appellant objected to the amendment of the list and levy of the tax for the period in question but the objection was over ruled, and the respondent passed a resolution companyfirming the proposed assessment on December 21, 1959.
1315 of 1972.
The Judgment of the Court was delivered by MATHEW, J. The appellant, Punjab National Bank Limited, is the owner of a building bearing municipal No.
It is further proposed that the tax will take effect from 1 4 1959.
The building was number entered in the assessment list which was to be operative during the period from April 1, 1958 to March 31, 1959.
This was followed by a numberice of demand.
After companypletion of its companystruction, it was ,occupied on July 1, 1958.
Thereafter the respondent sent a bill for the tax for the period.
