Rekha Palli - (1.) Vide the present petition, the petitioner, who is the co-owner of property bearing Nos.1-7, 31-32 and 48-49 in block-F, has sought quashing of the assessment order dated 29.12.2017 passed by the respondent under Section 72 of the NDMC Act, whereby the rateable value in respect of the aforesaid property has been substantially increased w.e.f. 2002-03. The petitioner has also challenged the consequential demands raised by the respondent.
(2.) Learned counsel for the petitioner submits that the impugned assessment order has been passed after an inordinate delay. He submits that the petitioner was initially issued a notice dated 26.03.2001, after which he was granted a personal hearing in 2004, whereafter the respondent took no action till the issuance of another fresh notice dated 27.03.2008 under Section 72 of the Act, with a proposal to once again revise the existing rateable value to Rs.1,08,91,854/- less 10% w.e.f. 01.04.2000 and Rs.2,70,00,000/- w.e.f. 01.04.2007 on the basis of comparable rent.
(3.) Mr.Endlaw further submits that the petitioner was thereafter given a personal hearing and certain information was sought from him in February 2011 by way of a notice under Section 77 of the Act, which was duly provided by the petitioners. He further submits that, though the petitioner had thereafter been granted time for personal hearing, the Assessment Officer was not present on the said date and therefore despite the petitioner's repeated requests, no personal hearing was ever given to him and the impugned assessment order was passed without even considering the written submissions given by the petitioner. He further submits that the impugned order overlooks the fact that the petitioner is only co-owner of the property and some of the portions of the said property are under different tenants who are enjoying protection under the Delhi Rent Control Act, as they are paying rent of less than Rs.3,500/- p.m. He, thus, contends that the impugned assessment order is wholly unsustainable and liable to be set aside by this Court without relegating the petitioner to the appellate remedy under the NDMC Act.;