GOVERNMENT SERVANT CO-OPERATIVE HOUSE BUILDING SOCIETYLIMIT vs UNION OF INDIA AND ORS.

The Supreme Court addressed the applicability of the Delhi Rent Control (Amendment) Act, 1988, specifically Sections 3(c) and (d), which exempt properties with a monthly rent exceeding Rs. 3,500 and those constructed after the Act's commencement for ten years. The Court held that the Delhi Municipal Corporation's notices under Section 126 for revising property tax assessments based on actual rent received were valid, affirming the Corporation's authority under Sections 113 and 114 of the Delhi Municipal Corporation Act, 1957. The judgment clarified the relationship between rent control and property tax assessments, upholding the assessments made post-amendment.