Municipal Corporation Of Delhi vs Qimat Rai Gupta & Ors

The Supreme Court addressed the interpretation of 'made' in Section 126(4) of the Delhi Municipal Corporation Act, 1957, determining that it refers to the date an order is communicated to the concerned parties, not merely the date of passing the order. The Court upheld the appellate authority's finding that the assessment order was time-barred as it was not communicated within the three-year limit following the notice issued in March 1997. Consequently, the Court affirmed the High Court's decision to set aside the assessment order and directed the property to be assessed based on the existing rateable value.