JUDGMENT

BHAGWATI, J.:—These appeals by certificate raise a common question of law relating to assessment of annual value for levy of house tax where the building is governed by the provisions of Rent Control legislation, but the standard rent has not yet been fixed. One appeal relates to a case where the building is situate within the jurisdiction of the New Delhi Municipal Committee and is liable to be assessed to house tax under the Punjab Municipal Act, 1911 while the other two relate to cases where the building is situate within the limits of the Corporation of Delhi and is assessable to house tax under the Delhi Municipal Corporation Act, 1957. The house tax under both statutes is levied with reference to the annual value of the building. Section 3 (1) (b) of the Punjab Municipal Act, 1911 defines annual value to mean, in the case of any house or building the gross annual rent at which such house or building.... may reasonably be expected to let from year to year subject to certain specified deductions, and the same definition of annual value is to be found in Sec. 116 of the Delhi Municipal Corporation Act, 1957 with only this difference that there is a second proviso to Sec