SANJAY KISHAN KAUL - (1.) The meaning and effect of the word 'made' in section 126(4) of the Delhi Municipal Corporation Act, 1957 has given rise to these four petitions.
(2.) All the writ petitions relate to the same property owned by respondents 1 to 3 being property No.B-100, Malviya Nagar, New Delhi and rateable value has been fixed at different values w.e.f. 1.4.95, 1.4.96, 1.4.97 and 12.6.98 respectively.
(3.) The factual matrix is very brief. The assessment order was passed on 15.3.1999 which was diarised in the despatch register on 31.3.1999 and was posted on 6.4.99. The question which arose for consideration before the appellate authority was whether the said order could be said to be 'made' on or before 31.3.1999 in view of the provisions of section 126(4) of the said Act. Section 126(4) of said Act is quoted as under:- 126. Amendment of assessment list.- (4)No amendment under sub-section(1) shall be made in the assessment list in relation to- (a)any year prior to the year commencing on the 1st day of April, 1988, after the 31st day of March, 1991; (b)the year commencing on the 1st day of April, 1988, or any other year thereafter, after the expiry of three years from the end of the year in which the notice is given under sub-section (2) or sub-section(3), as the case may be;;