Supreme Court Upholds Municipal Corporation's Assessment Order — Clarifies Meaning of 'Made' in Taxation Context. The court determined that the term 'made' in the context of property tax assessments refers to the date the order is signed, not when it is communicated....
The dispute arose from a property tax assessment by the Municipal Corporation of Delhi concerning a property owned by the respondents. The assessment notice was issued in March 1997, proposing a ratea...




