JUDGMENT :

A.K. Sikri, J.

Vide notice dated March 25, 1998, which was received by the respondent herein on April 4, 1998, the appellant/Municipal Corporation of Delhi (hereinafter referred to as the ‘Corporation') proposed to enhance the rateable value of the respondent property w.e.f. April 1, 1997. Pursuant to the said notice, assessment order dated March 11, 2001 was passed whereby assessment pertaining to the years 1997-98, 1998-99 and 2001-02 was revised. This order was challenged by the respondent by filing appeal before the Additional District Judge, Delhi. The appeal was allowed holding the notice to be bad in law and thereby quashing the order as well. That order has been upheld by the single Judge of the High Court as well as by the Division Bench. The judgment of the Division Bench is impugned in the present appeal. With this introduction, let us recapitulate the facts in brief, leading to the filing of the instant appeal.

FACTUAL MATRIX

2. With regard to the property of the respondent in Green Park Extension, New Delhi, the annual rateable value of the property was Rs.16,300/-. On March 25, 1998, the Corporation issued a notice in terms of Section 126 of the Delhi Municipal