NDMC (Determination of Annual Rent) bye laws, 2009 are Ultra Vires of NDMC Act

New Delhi Municipal Council Etc. Vs Association Of Concerned Citizens Of New Delhi And Others Etc. (Supreme Court of India) FACTS – NDMC made NDMC House Tax Bye-laws, 1962 and was published on 24th April, 1964. Section 60 empowers levy of taxes which includes property tax. NDMC adopted existing 1962 bye-laws in so far as levy of property tax is concerned. Under these Bye-laws, the method of arriving at annual rent is on the basis of annual rent which land and building may reasonably be expected to be let from year to year. On 13th February, 2006, the NDMC in its meeting discussed that the ...