JUDGMENT

D.P. Wadhwa, J.-Appellant in Civil Appeal No. 4104 of 1998 is aggrieved by judgment dated July 7, 1997 of the Division Bench of Delhi High Court dismissing his writ petition wherein he had sought setting aside the order of assessment dated March 12, 1991 assessing the rateable value of his property for the purpose of property tax under Section 116* of the Delhi Municipal Corporation Act, 1957 (for short the "Act"). The property of the appellant comprised of his house constructed on a plot of land bearing No. II-1787 Chitranjan Park, New Delhi, measuring 311 Sq. yards. The writ petition was dismissed by the High Court relying on its earlier judgment in the case of Ravish Chander Rastogi v. Municipal Corporation of Delhi decided by the same Division Bench on May 29, 1997. Civil Appeal No. 4105 of 1998 is against that judgment of the High Court. It would, therefore, be appropriate to refer to the facts in the case of Ravish Chander Rastogi.

2. The appellant Ravish Chander Rastogi is the owner of the property bearing No. 55, Anand Lok, New Delhi. He was served with a notice dated March 20, 1986 under Section 126 of the Act proposing to enhance rateable value for the purpose of p