MOHAN M.SHANTANAGOUDAR,J. - (1.) The judgment of the High Court of Delhi dated 06.02.2007 passed in C.M.(M) Nos. 729/1999 and 730/1999 is under challenge in these appeals.
(2.) For the sake of convenience, the brief facts are taken from Civil Appeal No. 948 of 2008. It is also clear that the facts in Civil Appeal No. 963 of 2008 are also similar in nature. Respondent was allotted Flat No. 56-C, Block-H, Category-III at Malviya Nagar Extension (Saket), under Self-Financing Scheme of Delhi Development Authority on 16.11.1978; the said flat was let out to Jay Engineering Works at a rental of L 2,100/- per month by the respondent on 21.03.1981; the servant quarter was let out earlier to Mr. Akin and thereafter to Mr. Balveer Singh and subsequently to Mr. Anand Mukund Tigga at the monthly rent of L 550/-; the Delhi Municipal Corporation sent a call letter dated 05.02.1994 pursuant to a notice under Section 126 of the Delhi Municipal Corporation Act, 1957 (since repealed after introduction of the Unit Area System) proposing ratable value at L 5,360/- and invited the respondent for personal hearing; the Commissioner of Municipal Corporation amended the assessment list under Section 126 of the Delhi Municipal Corporation Act, 1957 (now repealed), inter alia, for increasing the amount of ratable value and assessment thereupon; the assessment order was passed against the respondent in respect of his premises on 28.03.1994 and ratable value was fixed at L 14,810/- with effect from 01.04.1988, as also, at L 21,830/- with effect from 12.07.1999; however, the ratable value of the flat along with servant quarter was fixed at L 56,380/- vide another assessment order dated 18.03.1997.
(3.) As against the same, the respondent approached the appellate forum, i.e., Additional District Judge, Delhi, who by his order dated 01.03.1999 held that since the respondent was actually receiving the rental value of L 2,100/- per month, the assessing authority was not justified to assess the property on estimated rental. Having concluding so, the Additional District Judge, Delhi remanded the matter for assessment afresh on actual rental basis to the concerned authority of Delhi Municipal Corporation with a specific direction that the assessing authority of the Delhi Municipal Corporation shall afford a due and proper opportunity of being heard to the respondent.;