Judgment

HANSARIA, J.- Leave granted.

2. New Delhi Municipal Committee is the appellant in all the cases. It has felt aggrieved at the judgment of the High Court of Delhi passed in the writ petition filed by it which was taken up for hearing along with some other writ petitions filed, inter aila, by Delhi Gymkhana Club Limited, who is the principal respondent in some of the appeals. The subject-matter of the writ petitions before the High Court related to the fixation of annual value for the purpose of determining house tax to be paid by the respondents herein. The stand of the Municipal Committee before the High Court was that in fixing annual value under the provisions of Section 3 of the Punjab Municipal Act, the provisions of which Act admittedly apply, the estimated market value of the site and land attached to the house or building has also to be taken into consideration as required by clause (c) of sub-section (1) of the aforesaid section. This contention has not been accepted by the High Court, the result of which is that the annual value of the buildings has come down considerably which has affected the ultimate amount to be realised as house tax from the respondents.

3. The