NEW DELHI MUNICIPAL COMMITTEE Vs. SOBHA SINGH AND SONS PRIVATE LIMITED

JUDGEMENT

(1.) This second appeal by the New Delhi Municipal Committee (for short 'the NDMC') has been filed against the judgment and decree dated 7.12.1973 of the Addl. District Judge, Delhi, whereby he reversed the judgment and degree of the trial court dismissing the suit of the plaintiff.

(2.) The respondent-plaintiff filed a suit against the NDMC challenging assessment of the property for the year 1969-70 under the Punjab Municipal Act 1911 (for short 'the Act'), as extended to Delhi. Principal contention which had been raised by the plaintiff was that while arriving at the annual rental value, the NDMC could not have taken into account the house-tax and water charges payable by the tenants. I, however, need not give the facts in detail as the issue as to whether the suit was barred under S. 86 of the Act which was raised by the NDMC has since been decided by a Bench decision of this court in the case of the same very parties but for a different assessment year. The case is Sir Sobha Singh & Sons (P) Ltd. v. New Delhi Municipal Committee (1988 D.L.T. 91).

(3.) As mentioned above, the suit of the plaintiff had been dismissed by the trial court by judgment dated 23.3.1973. and against that the plaintiff filed the first appeal and the learned lower appellate court reversed the judgment and decree of the trial court by judgment dated 7.12.1973. Thus, this second appeal by the NDMC. S. 86 of the Act reads as under :-