Judgment

D.P. WADHWA, J.- The appellant in Civil Appeal No. 4104 of 1998 is aggrieved by the judgment dated 7-7-1997 of the Division Bench of the Delhi High Court dismissing his writ petition wherein he had sought setting aside the order of assessment dated 12-3-1991 assessing the rateable value of his property for the purpose of property tax under Section 1161 of the Delhi Municipal Corporation Act, 1957 (for short "the Act"). The property of the appellant comprised of his house constructed on a plot of land bearing No. II-1787, Chitranjan Park, New Delhi, measuring 311 sq yards. The writ

1 "116. Determination of rateable value of lands and buildings assessable to property taxes.-(l) The rateable value of any land or building assessable to property taxes shall be the annilal rent at which such land or building might reasonably be expected to let from year to year less-

(a) a sum equal to ten per cent of the said annual rent which shall be in lieu of all allowances for costs of repairs and insurance, and other expenses, if any, necessary to main, the land or building in a state to command that rent; and

(b) the water tax or the scavenging tax or both, if the rent is inclusive of