In Brief
The Delhi Municipal Corporation issued a notice on March 25, 1998, dated to propose enhancement of property rateable value, but it was received only on April 4, 1998—after the end of the financial year. The Corporation used this notice to amend assessments for multiple years. The property owner challenged this, and lower courts held the notice time-barred. The Supreme Court held that 'giving' a notice requires actual receipt, not mere dispatch. Thus, the notice could not amend the 1997-98 assessment. However, the Court ruled that since the notice was received during the 1998-99 financial year, it validly amended assessments from April 1, 1998 onwards, provided amendments were completed within the three-year statutory period. The appeal was partly allowed.
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