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1996 Supreme(Online)(SC) 50

SUPREME COURT
A.M. Khanwilkar, J
Municipal Corporation of Delhi – Appellant
Versus
Trigon Investment and Trading Private Limited – Respondent


Advocates:
For the Appellants/Petitioners: Ms. Madhu Tewatia
For the Respondents: Sri B. B. Jain

Table of Content
1. initial assessment and objections regarding property tax. (Para 2 , 3 , 4 , 5 , 6 , 7)
2. court's commentary on property tax laws and assessment responsibilities. (Para 8 , 9 , 12 , 13 , 14 , 16 , 17 , 18)
3. arguments on liability and assessment procedures. (Para 10 , 11)
4. clarification of tax liabilities for transferors and transferees. (Para 15 , 19)
5. final decisions and remittance for further consideration. (Para 20 , 21)

1. Leave granted.
Heard counsel for both the parties.

2. This appeal is preferred by the Municipal Corporation of Delhi (Corporation) against the judgment and order of the Delhi High Court dismissing the writ petition filed by it. The matter pertains to assessment of property tax. Ms. Madhu Tewatia, learned counsel for the appellant-Corporation, submits that the problem arising herein is a common one and the decisions of the nature questioned herein are resulting in loss of substantial revenue legitimately due to the Corporation and, therefore, the questions arising herein must be decided by this Court authoritatively to serve as a guidance to the authorities under the Delhi Municipal Corporation Act, 1957 (Act).

3. Saket Properties Private












































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