In the result, we allow the appeals and hold as under :-
(1) Sections 116(3) is declared invalid as it delegates unguided and uncanalised legislative powers to the Commissioner to declare any plant or machinery as part of land or building for the purpose of determination of the rateable value thereof;
(2) The cost of plant or machinery, lifts and air conditioners fixed on the land or building of the appellant in question shall not be liable to be included for the determination of the rateable value of the land or building;
(3) The decisions in Pragati Builders (supra) and that of the Full Bench of the High Court under appeal do not lay down the law correctly. Consequently, they are hereby over ruled (4) The appeals are accordingly allowed and impugned judgments of the High Court are set aside. The impugned assessment orders are set aside and remitted to the assessing authority under the DMC Act for passing orders afresh in accordance with law and the observations made in the judgment.
Supreme Court of India
Krishna Mohan Pvt. Ltd vs Municipal Corporation Of Delhi ... on 28 July, 2003
Bench: Ruma Pal, B.N. Srikrishna
CASE NO.: Appeal (civil) 3312 of 2000Citation:2003 AIR SCW3399:2003(5)Scale237:2003(4) supreme 530



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