M.C.D. vs QIMAT RAI GUPTA .

The Supreme Court interpreted the term 'made' in sub-section (4) of Section 126 of the Delhi Municipal Corporation Act, 1957, determining it refers to the date when an order is communicated to the concerned parties, not merely when it is passed. The Court upheld the appellate authority's decision that the assessment order was time-barred as it was not communicated within the three-year limit stipulated by the Act. Consequently, the assessment was to revert to the existing rateable value prior to the invalid order.