In Brief
The Municipal Corporation of Delhi challenged a High Court order that quashed its notice raising property tax. The notice, dated March 25, 1998, was received on April 4, 1998, proposing to enhance the property's rateable value from April 1, 1997. The Supreme Court held that while a notice must be received within the relevant assessment year to apply to that year, the notice was not entirely invalid. Although it could not apply to the 1997–98 assessment year (which had ended before receipt), the notice validly applied to the 1998–99 year in which it was received. The Court partly allowed the appeal, permitting tax revision for subsequent years on the basis of the late-received notice.
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