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DELHI HIGH COURT
RAJIV SHAKDHER
South Delhi Municipal Corporation – Appellant
Versus
Chander Prakash – Respondent


Table of Content
1. appeal against lower court's judgment. (Para 1 , 2)
2. factual background of the assessment dispute. (Para 3 , 4 , 5)
3. trial court's issues and rulings overview. (Para 6 , 7 , 8 , 9)
4. finding on lack of notice in assessment process. (Para 10 , 11)
5. arguments regarding refund and statues. (Para 12 , 14)
6. court's reasoning on compliance with natural justice. (Para 15 , 16 , 17 , 18 , 19)
7. dismissal of the appeal without substantial question. (Para 20)
8. final decision and closure of applications. (Para 21 , 22)

JUDGMENT

Rajiv Shakdher, J. (ORAL):--This is a second appeal preferred against the judgement and order dated 21.05.2020, passed by the learned Additional District Judge [in short "ADJ"].

2. Via the judgement and order dated 21.05.2020, the learned ADJ partially reversed the order dated 31.07.2018, passed by the trial court.

3. The broad facts which are required to be noticed in this case are as follows:

    3.1 The respondents before me are the original plaintiffs in the matter. The respondents filed a suit impugning the assessment order passed by the appellant/defendant dated 09.09.2003.

    3.2 There were other reliefs also claimed in the suit. However,

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