611/74 From the Judgment and Order dated 27 3 73 of the Delhi High Court in Civil Writ No.
From the Judgment and Order dated 27 3 73 of the Delhi High Court in Civil Writ No.
177 of 1968.
445 of 1968 and Civil Appeal No.
289 of 1974.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
For companyvenience, we will refer to the appellant as the Municipal Committee and to the respondent as the L.I.C The L.I.C. is the owner of a building known as Jeevan Vihar, Parliament Street, New Delhi.
289 of 1974, which arises out of a writ petition filed in the High Court by the Life Insurance Corporation of India.
The Judgment of the Court was delivered by CHANDRACHUD,J. These appeals, by a certificate of fitness granted by the Delhi High Court, arise out of a companymon judgment dated March 27, 1973 given by the High Court in writ petitions filed by the respondents against the appellant, the New Delhi Municipal Committee.
In June 1968, the L.I.C. filed a writ petition in the Delhi High Court praying that the aforesaid resolutions of the Municipal Committee be quashed and that it be restrained from realising the additional tax which it proposed to levy under its resolution, on the ground that it had numberjurisdiction under s. 67 of the Act to amend the assessment lists of previous years.
S. Nariman, Bikramjit Nayar, B. P. Maheshwari and Suresh Sethi for the Appellant In both the appeals .
L. Hathi, Ravindra Sethi and P. C. Kapoor for Respondent In CA No.
The Municipal Committee assessed the building to house tax for the years 1963 64, 1964 65, 1965 66, 1966 67and 1967 68 on the basis of actual rent received by the L.I.C.The L.I.C. paid the tax as assessed for these years but in February 1968 it received five numberices from the Municipal Committee stating, that in exercise of the powers companyferred by s. 67 of the Punjab Municipal Act, 3 of 1911, it had decided by a resolution dated January 27, 1968 to amend the lists of assessment for the aforesaid five years by including therein the rent of a portion of the basement of the building which had escaped inclusion in the respective lists.
289/74 .
