JUDGMENT

D.P. Mohapatra, J.-The Andhra Pradesh High Court disposed of a batch of Writ Petitions involving the controversy regarding assessment of property tax of buildings located within the limits of different Municipal Corporations in the State by the common judgment rendered on 29th December, 1994.

2. The conclusions arrived at by the High Court have been summed up as follows:

(1) The power for determination of the rateable value of the building and the property-tax belongs to the commissioner which cannot be fettered by rules framed under the Acts;

(2) The committee constituted by the Government has no role to play and the Commissioner is not bound by their recommendations.

(3) The annual rental value to be fixed by the Commissioner in the corporation areas shall be limited to the fair rent either determined or determinable under the A.P. Buildings (Lease, Rent and Eviction) Control Act.

(4) Subject to the maximum as above the commissioner may fix a lesser annual rental value keeping in consideration the factors as provided for in Section 212 of the Corporations Act.

(5) The annual rental value