JUDGMENT

B.P. Jeevan Reddy, J.-Leave granted. Heard the counsel for the appellant and respondents.

2. This appeal is preferred against the judgment and decree of the learned Civil Judge, Ghaziabad (Uttar Pradesh) dated September 11, 1991 in Suit No. 451 of 1990 in rather peculiar circumstances. Smt. Kamla Devi, first respondent herein (who died pending the present appeal and whose legal representatives have come on record) was the owner of premises/building bearing Property No. 416, Kucha Brijnath, Chandni Chowk, Delhi. By an order dated January 28, 1991 the Deputy Assessor and Collector determined the rental value and rateable value of the said building (comprising four floors) with effect from April 1, 1993 and also determined the property taxes payable thereon. Against the order of assessment, Kamla Devi filed an appeal before the learned District Judge, Delhi on March 8, 1991. While the appeal was pending, Kamla Devi went to Ghaziabad and filed a Suit No. 451 of 1991 against (1) Municipal Corporation of Delhi and (2) the Deputy Assessor and Collector (House Tax) SC-I for a declaration that "the orders dated 28.1.91 passed by Defendant No. 2 as illegal, invalid and void ab in