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TMI Blog2017 (9) TMI 1809X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal. FACTUAL MATRIX 2) With regard to the property of the respondent in Green Park Extension, New Delhi, the annual rateable value of the property was Rs. 16,300/-. On March 25, 1998, the Corporation issued a notice in terms of Section 126 of the Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the 'Act') proposing to enhance the rateable value to Rs. 16,30,370/- w.e.f. April 1, 1997. This notice was dispatched under registered AD cover on March 27, 1998, which was received by the respondent on April 4, 1998. The order finalising the assessment was made on March 11, 2001. As per the said order, rateable value was fixed at Rs. 11,35,260/- w.e.f. April 1, 1997; Rs. 15,66,720/- w.e.f. March 1, 1998 and Rs. 16,30,370/- w.e.f. January 1, 2001. The assessment order was challenged by the respondent by filing an appeal under Section 169 of the Act before the Additional District Judge, Delhi. The ground raised was that the notice dated March 25, 1998 was, in fact, received by it through registered post only on April 4, 1998 and, therefore, the same was time barred. Another ground taken was that the notice in question could not be used for finalising assessments of la ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) Notwithstanding anything contained in the proviso to sub-section (1) and sub-section (2), before making any amendment to the assessment list for the years 3 [commencing on the 1st day of April, 1988, the 1st day of April, 1989 and the 1st day of April, 1990 under sub-section (1), the Commissioner shall give to any person affected by the amendment, notice of not less than one month at any time before the 1st day of April, 1992], that he proposes to make the amendment and consider any objections which may be made by such person. (4) No amendment under sub-section (1) shall be made in the assessment list in relation to- (a) any year prior to the year commencing on the 1st day of April, 1988, after the 31st day of March, 1991; (b) the year commencing on the 1st day of April, 1988, or any other year thereafter, after the expiry of three years from the end of the year in which the notice is given under sub-section (2) or sub-section (3), as the case may be: Provided that nothing contained in this sub-section shall apply to a case where the Commissioner has to amend the assessment list in consequence of or to give effect to any direction or order of any court. Explanation.-In ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... notice initiates the proceedings for amendment of the assessment list which culminates in the making of an assessment order. The expression "give", therefore, has a more positive connotation; although it cannot be inter-changed with the term "received", nevertheless it implies the idea of communicating or informing the recipient of the notice. If that objective was to be kept in mind the mere dispatch of notice would not conclude the issue. 8) On the second issue, the High Court has rejected the contention of the Corporation about the notice being valid for a future period, other than the one for which it is given in view of the Explanation to Section 126(4). The High Court has held that it provides for only one situation where the time period can be stretched, viz. where the assessment is held up (after due service of notice) due to a stay order by a court of law. That covers only one eventuality, namely assessment proceedings. The fact that the other periods have not been mentioned leads to the inference that the delay in issuance of notice, or delays in other situations have been intentionally left out, and the consequence of such imperatively framed time period being breache ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unicipal officer, on any person shall, save as otherwise provided in this Act or such rule, regulation or bye-law, be deemed to be duly served- (a) where the person to be served is a company, if the document is addressed to the secretary of the company at its registered office or at its principal office or place of the business and is either- (i) sent by registered post, or (ii) delivered at the registered office or at the principal office or place of business of the company; (b) where the person to be served is a partnership, if the document is addressed to the partnership at its principal place of business, identifying it by the name or style under which its business is carried on, and is either- (i) sent by registered post, or (ii) delivered at the said place of business; (c) where the person to be served is a public body, or a corporation, society or other body, if the document is addressed to the secretary, treasurer or other head officer of that body, corporation or society at its principal office, and is either- (i) sent by registered post, or (ii) delivered at that office; (d) in any other case, if the document is addressed to the person to be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld not amount to "giving" of notice. "Giving" would be complete only when it has been offered to the concerned person/addressee, even when it is not accepted by him on tendering. Likewise, in Banarsi Debi's case, referring to Section 27 of the General Clauses Act, 1897 which deals with the expressions "serve" or "give" or "sent", this Court held that all these expressions, namely, "serve", "give" and "sent" are interchangeable terms and, therefore, notice would be treated to have been issued only when the entire process of sending the notice i.e. from dispatch till the service thereof, is complete. 14) From the aforesaid, it follows that notice as contemplated under Section 126, was given only on April 4, 1998. Such a notice was clearly not valid for revising the assessment list for the year 1997-98. Reason is obvious and does not need elaboration. The entire basis of an assessment, and in the present case amendment to assessment list, is the issuance of notice. This factor assumes considerable significance because the rateable value is sought to be made effective from commencement of the year in which the notice is given. Even, if the notice is given on the last date of the conc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tice under Section 126 of the Act automatically gets amended and under Section 127, it is that rateable value which is adopted for the following year. When the proceedings under Section 126(2) of the Act get finally determined, the assessment list gets amended with effect from the date as found in the assessment order. 18) Once we keep in mind the aforesaid scheme of the Act, it is obvious that in the normal course, the amendment could have been applicable with effect from the date proposed in the notice. In the instant case, though the date given in the notice was April 1, 1997, it was not permissible for the Corporation to release the tax from April 1, 1997 as the notice was not received in that Assessment Year but was received only in the next Assessment Year i.e. 1998-99. Therefore, the assessment carried out, which was done within three years from the issuance of notice i.e. the time stipulated by sub-section (4) of Section 126 of the Act, the assessment was otherwise valid and could be made applicable from April 1, 1998. This view of ours gets due support from classic judgment of this Court in the case of Shyam Kishore's case. Following discussion, germane to the issue at h ..... X X X X Extracts X X X X X X X X Extracts X X X X
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