D S MEHTA Vs. COMMISSIONER OF INCOME TAX
LAWS(DLH)-1995-2-90
HIGH COURT OF DELHI
Decided on February 10,1995

D.S.MEHTA Appellant
VERSUS
NEW DELHI MUNICIPAL CORPORATION Respondents




JUDGEMENT

Anil Dev Singh - (1.)This is a petition under Article 227 of the Constitutionagainst the order of Sub Judge, Delhi dated 5/11/1993 whereby the suitof the petitioners was dismissed on the ground that the Court had no jurisdictionto entertain the same. The facts giving rise to this petition are as under:-
(2.)The petitioners are the owners of property No. 35, Babar Road, New Delhi.According to the petitioners, the property was being assessed for the purpose ofhouse tax and they were paying tax at the rate of Rs. 8104.00 per annum from theyear 1981 to Assessment year 1989-1990. On 23/02/1990 the petitionersreceived a notice from Assistant Collector, Palika Kendra, NDMC calling upontheir tenant to pay a sum of Rs. 24,946.00 as arrears of house tax upto the periodending 31/03/1990. It is claimed that on receipt of the notice, the petitionersrequested the Secretary, NDMC to furnish the details of the arrears, but theyfailed to receive any response from it. Thereupon the petitioners filed thepresent suit for permanent injunction in the Court of Sub-Judge, Delhi. Thesummons in the suit were issued to the respondents. New Delhi MunicipalCommittee and the Collector. Pursuant thereto NDMC, first respondent, filedits written statement. In the written statement, it was stated, inter alia, that thepetitioners were assessed to house tax @ Rs. 8100.00 upto the year 1987-88.Subsequently, the tax was raised from Rs. 8100.00 to Rs. 23,652.00. The details of thedemands and the tax paid as given in the written statement are as under: JUDGEMENT_788_DLT58_1995Html1.htm
(3.)In the written statement a preliminary objection was also raised that thesuit was barred under Section 86 of the Punjab Municipal Act, (for short 'the Act).Therefore, the Trial Court raised the following preliminary issue:-
"Whether this Court has no jurisdiction to try the suit?"

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