JUDGMENT

MOHAN, J.:- Both these appeals can be dealt with under common judgment since the scope of S. 115(4), Delhi Municipal Corporation Act, 1957 (hereinafter referred to as the Act) alone arises. However, it is necessary to state the facts of each case separately.

CIVIL APPEAL NO. 2805 OF 1980

2. The property known as Nehru House, No. 4, Bahadur Shah Zafar Marg, New Delhi is owned by respondent (Children Book Trust). It is a society registered under the Societys Registration Act, 1860.

From the year 1964-65 only a part of property was subject to the General Tax in accordance with the provisions of the Act. For the said year the value of the property was assessed at Rs. 8,51,480/ -while the portion of the property which was exempt was valued at Rupees 5,96,870/-.

3. In the year 1970 the appellant-Corporation served a notice on the respondent proposing that the rateable value of the building should be revised. On Ist February, 1973 the Deputy Assessor and Collector of the appellant-Corporation passed an order to the effect that the rateable value of the property be revised and enhanced to Rupees 16,29,750/-. The Deputy Assessor and Collector held that the respondent had not proved its