https://www.taxtmi.com/caselaws?id=25319 Mandatory notice and service requirements under sections 124 and 126 of the Delhi Municipal Corporation Act govern municipal house-tax assessment, and non-compliance renders the demand invalid where service is not effected on the owner at the premises. The text also states that each assessment year is separate, so an appeal against a later year's demand cannot reopen earlier assessment years that have already attained finality. It further notes that, despite defects in the assessment process, writ interference was not considered warranted in the circumstances described. en-us Wed, 29 Jul 1987 00:00:00 +0530 Wed, 27 Jan 2010 18:36:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=25319 Mandatory notice and service requirements under sections 124 and 126 of the Delhi Municipal Corporation Act govern municipal house-tax assessment, and non-compliance renders the demand invalid where service is not effected on the owner at the premises. The text also states that each assessment year is separate, so an appeal against a later year's demand cannot reopen earlier assessment years that have already attained finality. It further notes that, despite defects in the assessment process, writ interference was not considered warranted in the circumstances described. Case-Laws Income Tax Wed, 29 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=25319