New Delhi Municipal Council vs Association Of Concerned Citizens Of ...

The Supreme Court upheld the High Court's decision that the NDMC (Determination of Annual Rent) Bye-laws, 2009 are ultra vires the New Delhi Municipal Act, 1944, specifically Section 63, which mandates that annual rent must be determined based on the reasonable letting value of properties. The Court found that the introduction of the Unit Area Method (UAM) for determining property tax was beyond the powers conferred to the NDMC under Section 388(1)(A)(9) of the Act. Consequently, the Bye-laws were declared invalid, affirming the High Court's ruling.