MUNICIPAL CORPORATION OF DELHI vs DHARMA PROPERTIES PVT. LTD. — C.A. No. 8675/2011

Case under Section XIV-A. Status: DISPOSED.

CNR: SCIN010143092005

DISPOSED

Filing Date

11-Jul-2005

Registration No

C.A. No. 8675/2011

Diary Number

14309/2005

Order Date

15-Sep-2017

Document Type

Judgement - of Main Case

Neutral Citation

2017 INSC 914

Disposal Type

Partly Allowed

Data as of 28-Jun-2026

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Acts & Sections

Section XIV-A

Petitioner(s)

MUNICIPAL CORPORATION OF DELHI

Adv. PRAVEEN SWARUP

Respondent(s)

DHARMA PROPERTIES PVT. LTD.

Adv. ABHAY KUMAR

Hearing History

Judge: HON'BLE MR. JUSTICE A.K. SIKRI and HON'BLE MR. JUSTICE ASHOK BHUSHAN

15-Sep-2017

Fixed Date by Court

30-Aug-2017

Fixed Date by Court

29-Aug-2017

Fixed Date by Court

24-Aug-2017

Fixed Date by Court

23-Aug-2017

Fixed Date by Court

Orders

View Full Judgment
casestatus.in Summary

Summary: Municipal Corporation of Delhi v. Dharma Properties Pvt. Ltd. (C.A. No. 8675/2011) The Supreme Court partially allowed MCD's appeal regarding property tax assessment for Green Park Extension, New Delhi. The Court held that a notice dated March 25, 1998, received on April 4, 1998, was time-barred for revising Assessment Year 1997-98 (notice must be received within the fiscal year). However, the Court reversed the High Court's decision on the second issue, holding the notice valid for Assessment Year 1998-99 onward since it was received during that fiscal year, making assessments from April 1, 1998 permissible. This case analysis is maintained by casestatus.in based on publicly available court records.

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