In Brief
The Municipal Corporation of Delhi challenged a High Court order upholding a respondent's right to seek property tax reassessment on annual value basis even after an appellate court remanded the case for fresh determination. The Supreme Court held that an assessment is 'finalised' only when accepted by the assessee and not subject to statutory appeal. When a court remands an assessment for reconsideration, it remains unfinalised, and the assessee retains the right to claim reassessment benefits under Section 116G(2) of the Delhi Municipal Corporation Act, 1957. The Court's appeals were dismissed.
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