JUDGMENT

Pattanaik, J.-Leave granted.

2. This appeal by special leave is directed against the judgment dated 18th September, 1995 passed by the Division Bench of the Delhi High Court in Civil Writ Petition No. 5102 of 1994 and Civil Writ Petition No. 555 of 1995. By the impugned judgment the provisions of Explanation to Bye-law 3(i)(a), Bye-law 3(i)(c)(ii), Bye-law 3(i)(e) of the Delhi Municipal Corporation (Determination of Ratable Valuation) Bye-laws, 1994 ("R.V. Bye-laws" for short) and Bye-law 8 of the Delhi Municipal Corporation (Property Tax Return) Bye-laws, 1994 (for short "Property Tax Return Bye-laws") have been struck down. Though the legality of the said judgment had been challenged in appeal but in course of hearing of this appeal the learned counsel for the appellant restricts the challenge only to the declaration of invalidity of Explanation to Bye-law 3(i)(a) of the R.V. Bye-Laws and Bye-law 8 of the Property Tax Return Bye-Laws. Consequently, the judgment of the High Court declaring the provisions of Bye-laws 3(i)(c)(ii) and 3(i)(e) of R.V. Bye-Laws as invalid remain unaltered.

3. Coming to the question, as to whether the High Court was justified in invalidating Expla