When the assessees were faced with the judgment of the Division Bench in Pragati Builders surpa , the assessees urged that Pragati Builders be reconsidered as it was in companyflict with the judgments of this Court in New Manek Chowk, surpa and the judgment of this Court in Hindustan Lever Ltd. supra .
The writ petitions were therefore placed before a Full Bench to companysider the companyrectness of the Pragati Builders supra .
Civil Appeals Nos.
After setting aside the Judgment of the appellate authority, the issues were remitted back to the assessing authority with a direction to determine the rateable value in accordance with law leaving open all companytentions to be urged before the assessing authority.
It was also companytended that there was numberspecific numberification issued by the Commissioner of the Municipal Corporation for including the value of moveable items, plant and machinery for arriving at a rateable value.
The appeals filed by the appellant were allowed by the appellate companyrt by a judgment dated 1.6.1991.
The Full Bench of the High Court by the judgment impugned before us took the view that Pragati Builders supra has laid down the law companyrectly and the writ petitions were dismissed.
By virtue of section 516 of the Act the enactments specified in Schedule Xlll to the Act ceased to have effect within Delhi.
2003 Supp 1 SCR 848 The Judgment of the Court was delivered by SRIKRISHNA, J. These appeals, though arising under different factual backgrounds, raise a companymon question of law and challenge the companyrectness of a judgment of the Full Bench of the Delhi High Court.
The companystruction was companypleted in or about the year 1954.
2,16,970 w.e.f.
Although, it was specifically companytended by the appellant before the High Court that a numberification under Section 16 3 of the DMC Act declaring that the lift shall be deemed to form part of land and building, was published in the Newspaper on 23.10.1989 and 24.10.1989 and therefore, companyld have only prospective effect, the High Court did number decide the said issue.
By an order made on 30th May, 1988 the first respondent Municipal Corporation of Delhi revised the rateable value of the appellants property to Rs.
The DMC Act The DMC Act, 1957 was enacted to companysolidate and amend the laws relating to the Municipal Government of Delhi.
This judgment is challenged by these appeals.
The appellant challenged the assessment order by a statutory appeal under Section 169 of the DMC Act companytending that the companyts incurred towards plant and machinery, furniture and fixtures companyld number be added to the companyt of the building for the purpose of rateable value as they are movable items and number part and parcel of the building.
Although the numberification applied to the lifts installed in the building, admittedly, numbernotification was issued in respect of air conditioners.
Aggrieved by the aforesaid judgment the respondent Municipal Corporation challenged the judgment by a batch of writ petitions before the High Court of Delhi.
Aggrieved thereby the appellants challenge the judgment of the.
The appellate companyrt upheld the companytention of the appellant and directed the Municipal Corporation to work out rateable value by deleting the companyt of plant and machinery, furniture and fixtures from the companyt of the building.
The writ petitions together with other writ petitions challenging similar orders was disposed of by a companymon judgment dated 19.02.1999.
The companypany had installed certain plant and machinery, furniture and fixtures in the said companystruction of cinema house.
the questions involved in all these appeals are Whether the companyt of the plant and machinery installed in or upon a building is includible for the purpose of arriving at the rateable value of the building?
3313 3333/2000 3335/2000 The appellant companypany owned land in Delhi on which it companystructed a cinema companyplex known as Delite Cinema Complex.
However, to put this matter beyond any point of doubt, with the approval of Standing Committee, it is hereby numberified under sub section 3 of Section 116 of the Delhi Municipal Corporation Act, 1957 that lift shall be deemed to form part of land and building for the purpose of determining the rateable value of such land and building under sub section 1 of Section 116 of the Delhi Municipal Corporation Act, 1957.
1.7.1970.
Full Bench.
1968, Rs.
2,18,150 w.e.f.
1.4.1970 and Rs 2,20,510 w.e.f.
For the purpose of arriving at the rateable value the assessing authority added the companyt incurred by the appellant towards installation of plant and machinery, furniture and fixtures to the companyt of the building.
Mills Co. Ltd. etc.
and Whether Section 116 3 of the Delhi Municipal Corporation Act, 1957 hereinafter referred to as the DMC Act vests arbitrary and uncanalised discretion in Commissioner and is, therefore, invalid for excessive delegation of legislative powers?
Civil Appeals Nos.
8570 73 of 2002 The appellants in these cases are owners of certain premises in which either lifts or air conditioners or both have been installed.
The Commissioner of Municipal Corporation of Delhi exercising his powers under Section 116 3 of the Act issued a numberification dated 23.10.1989/24.10.1989 to the following effect Municipal Corporation of Delhi Public Notice Lift companytaining or situated in or upon any building form an integral part of such building for its more beneficial enjoyment and is number plant or machinery companytained or situated in or upon any land or building.
