Judgment

SHINGHAL, J.:- This appeal by special leave is directed against the judgment of the Madhya Pradesh High Court dated September 26, 1968* setting aside the appellate order of the Second Additional District Judge, Indore, dated October 29, 1966 and remitting the matter to the Municipal Commissioner for a fresh determination of the annual value of the building.

1968 MPWR 819.

2. The building in question is known as "Viram Lodge", on Ravindra Nath Tagore Marg, Indore. It belongs to the respondents and has been used by them as a hotel. The annual gross rental value of the building was determined at Rs. 6600/- in 1956. It was revised by the Assessment Officer on June 3, 1965 and was raised to Rs. 43,405.20. The respondents filed objections to the valuation, but the Municipal Commissioner fixed the annual value of Rs. 43,405.20. He held that, in view of the "non-obstante" clause in Section 138 (b) of the Madhya Pradesh Municipal Corporation Act, 1956, hereinafter referred to as the Act, there was no justification for the argument that the rental value of the premises could not be fixed at a rate higher than the standard rent under Section 7 of the Madhya Pradesh Accommodation Control