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    <title>1996 (7) TMI 575 - DELHI HIGH COURT</title>
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    <description>A writ petition challenging a property tax assessment was not barred merely because an alternate statutory appeal existed, since the dispute raised a serious question of law affecting multiple assessments and fell within the recognised exception to the alternate-remedy rule; the petition was therefore maintainable. For valuation of hotel premises, annual rateable value had to be determined by applying the standard-rent principles under Section 6 of the Delhi Rent Control Act, 1958. Resort to Chapter V and Section 9(4) was impermissible unless standard rent could genuinely not be determined on those principles. The assessment was unsustainable, and fresh assessment was directed under the correct legal framework.</description>
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    <pubDate>Mon, 01 Jul 1996 00:00:00 +0530</pubDate>
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      <title>1996 (7) TMI 575 - DELHI HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=192816</link>
      <description>A writ petition challenging a property tax assessment was not barred merely because an alternate statutory appeal existed, since the dispute raised a serious question of law affecting multiple assessments and fell within the recognised exception to the alternate-remedy rule; the petition was therefore maintainable. For valuation of hotel premises, annual rateable value had to be determined by applying the standard-rent principles under Section 6 of the Delhi Rent Control Act, 1958. Resort to Chapter V and Section 9(4) was impermissible unless standard rent could genuinely not be determined on those principles. The assessment was unsustainable, and fresh assessment was directed under the correct legal framework.</description>
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      <pubDate>Mon, 01 Jul 1996 00:00:00 +0530</pubDate>
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