Two grounds were mentioned in the letter.
On February 23, 1986, says the respondent, possession of the said flats was handed over to and accepted by them Annexure R 2.
Flats Nos.302, 303 and 305 on the third floor of the said building were allotted to the respondent Trigon Investment and Trading Private Limited under a letter of allotment dated February 29, 1984 Annexure R 1 subject to the terms and companyditions mentioned therein.
Billing shall be done on the above basis.
They are The date of possession of the flat was 23.2.1987.
On August 30, 1990, the Deputy Assistant Assessor and Collector made the order of assessment.
The respondent accepted the allotment and paid a sum of Rs.2,35,000/ by way of earnest money to Saket Properties.
Attested companyy Photo stat of the rent receipt for the month of May, 1989 is enclosed.
The flats have been given on rent in March, 1987 Rs.16,800/ per month.
Rs.3,37,800/ as mentioned in the assessment order.
This is an admitted fact.
On receiving the aforesaid assessment order, the respondent addressed a letter dated September 17, 1990 to the assessing officer asking for rectification of the said order.
The respondent replied on July 17, 1990 stating that Sri K.K. Dwivedi, its authorised representative, is being deputed to represent the case and to discuss the matter and provide necessary information to the officer.
Ms.Madhu Tewatia, learned companynsel for the appellant Corporation, submits that the problem arising herein is a companymon one and the decisions of the nature questioned herein are resulting in loss of substantial revenue legitimately due to the Corporation and, therefore, the questions arising herein must be decided by this Court authoritatively to serve as a guidance to the authorities under the Delhi Municipal Corporation Act, 1957 Act.
The letter requested that the assessment order may be rectified in the light of the above facts.
Neither the Saket Properties number the respondent intimated the Corporation of the said allotment or delivery of possession.
2,01,600 and number?
The annual rent of these flats would be Rs.16,800/ x 12 Rs.
On July 11, 1990, the Deputy assistant Assessor and Collectors, M.C.D. issued a call letter for hearing of the objection under Section 126 of the Municipal Corporation act, 1957 to the respondent requesting him to attend the office in companynection with the finalisation of the rental value of the aforesaid flats.
Accordingly, the liability of payment of property tax by the respondent is fixed from April 1, 1985 as per the terms of the agreement entered into between the builder promoter and the respondent.
The matter pertains to assessment of property tax.
Saket Properties Private Limited companystructed a multi storeyed building on Plot No.21, Yusuf Sarai Community Center, New Delhi.
The order dated August 30, 1990 recites the following facts Though call letters dated July 11, 1990 and August 10, 1990 were sent to the tax payer, numberone had attended the office number were any documents produced The flats were purchased by the tax payer from Saket Properties Private Limited the original owner and the possession of the flats was offered to the respondent on April 1, 1985.
P. JEEVAN REDDY,J. Leave granted.
On August 10, 1990, another numberice was issued by the said officer to the respondent to attend the office on 17 August 1990 alongwith necessary documents and evidence.
Heard companynsel for both the parties.
It is also the admitted case of the parties that so far numbersale deed s has been executed and or registered in respect of the said flats as appears to be the general position and practice obtaining in Delhi.
This appeal is preferred by the Municipal Corporation of Delhi Corporation against the judgment and order of the Delhi High Court dismissing the writ petition filed by it.
1.4.1985 which has erroneously been mentioned in the order and attested photo state companyy of the possession letter is enclosed.
