https://www.taxtmi.com/caselaws?id=280318 Section 126 of the Delhi Municipal Corporation Act requires notice to be effectively communicated before an assessment list can be amended; mere dispatch is not enough, and notice is treated as given only on service or tender under the statutory scheme. On that footing, a notice received after the close of the relevant assessment year cannot operate retrospectively for that year. The same notice may still support amendment for subsequent assessment years, provided the proceedings are completed within the prescribed time under Section 126(4) and the statutory scheme permits adoption of the revised rateable value. en-us Fri, 15 Sep 2017 00:00:00 +0530 Tue, 30 Apr 2019 20:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=280318 Section 126 of the Delhi Municipal Corporation Act requires notice to be effectively communicated before an assessment list can be amended; mere dispatch is not enough, and notice is treated as given only on service or tender under the statutory scheme. On that footing, a notice received after the close of the relevant assessment year cannot operate retrospectively for that year. The same notice may still support amendment for subsequent assessment years, provided the proceedings are completed within the prescribed time under Section 126(4) and the statutory scheme permits adoption of the revised rateable value. Case-Laws Indian Laws Fri, 15 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=280318