In Brief
The Municipal Corporation of Delhi appealed a High Court decision holding that Section 116G of the Delhi Municipal Corporation Act, 1957 applies to property tax assessments even when remanded by an appellate authority. The Supreme Court upheld the High Court, holding that an assessment is 'finalised' only when accepted by the assessee and not subject to statutory appeal. An assessment set aside and remanded for redetermination remains unfinalised, entitling the assessee to seek reassessment on the basis of annual value under Section 116G(2). The appeals were dismissed as the issue was squarely covered by prior precedent.
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