MUNICIPAL CORPORATION OF DELHI vs DHARMA PROPERTIES PVT. LTD.

The Supreme Court upheld the decision of the Delhi High Court affirming the Additional District Judge's ruling that the notice issued under Section 126 of the Delhi Municipal Corporation Act, 1957 was time-barred as it was received after the statutory deadline. The Court emphasized that the notice must be served on or before March 31, 1998, to be valid for the proposed enhancement of the rateable value. Consequently, the assessment order was quashed, reinforcing the principle that timely notice is essential for valid property tax assessments.