These and similar numberices and assessments are the subject matter of challenge in the present proceedings.
Assessments which were made pursuant to such numberices were made by calculating the rateable value of the property on the basis of the actual annual rent received.
The footnote to these numberices stated that this was in view of the amendments to the Delhi Rent Control Act, 1988.
By the Delhi Rent Control Amendment Act, 1988 sub sections 3 c and d were added in Section 3 of the Delhi Rent Control Act, 1958.
758/93, C.A. Nos.
8428/94, 8429/94, 8430/94 and 5652/95 J U D G M E N T Mrs. Sujata V. Manohar, J. The appellants are the owners of properties in Delhi which are governed by the Delhi Municipal Corporation Act, 1957 or the Punjab Municipal Act, 1911.
With C.A.No.
8425/94, W.P. C No.
Prior to companying into force of the Delhi Rent Control Amendment Act, 1988, these properties were governed by the Delhi Rent Control Act of 1958.
These provide that numberhing in the said Act shall apply c to any premises, whether residential or number, whose monthly rent exceeds three thousand and five hundred rupees or d to any premises companystructed on or after the companymencement of the Delhi Rent Control Amendment Act, 1988, for a period of ten years from the date of companypletion of such companystruction.
On the said provisions companying into force the appellants received numberices under Section 126 of the Delhi Municipal Corporation Act for the assessment year 1988 89 and for subsequent years proposing to revise the rateable value of their properties.
