Y L TANEJA Vs. MUNICIPAL CORPORATION OF DELHI

JUDGEMENT

(1.) The petitioners challenge the levy of property tax by the Municipal Corporation of Delhi (herein called 'the Corporation') under section 114(1)(d) of the Delhi Municipal Corporation Act, 1957, (herein called 'the Act') on the basis of the graduated scale prescribed under the second proviso to the said section.

(2.) Since common questions of law are involved it would be expedient to deal with these petitions together by a single judgment. It may be noted here that petitioners in Civil References No. 3 to 5 in their grounds of attack did not raise the legal contentions urged by the other petitioners. They were, however, permitted by us to adopt the said contentions as canvassed by the other petitioners in their petitions.

(3.) The Corporation was constituted under the Act for carrying out the fanctions enjoined on it by the Act. To provide finances to the Corporation to meet its obligations, section 113 empowers the Corporation to levy taxes enumerated therein. We are concerned only with the levy of general tax under sub-clause (d) of section 114(1) of the Act as amended by the Delhi Municipal Corporation (Amendment) Act. 1968, (herein called the Amendment Act) which envisages that, among other taxes, a general tax on lands and buildings within urban areas of not less than 10 per cent and not more than 30 per cent of their rateable value shall be levied. It may be noted here that the Amendment Act raised the maximum rate of tax from 20 per cent to 30 per cent, besides introducing a second proviso to the said clause which is as follows :