SANJAY KISHAN KAUL, J.

( 1 ) THE petitioner is a resident of K - 644, western Avenue, Sainik Farm, New Delhi and is aggrieved by the assessment order dated 17. 02. 2003 assessing the said property to tax and fixing the rateable value as also by the impugned notice dated 19. 02. 2003 making demand on the petitioner in respect of the property in question.

( 2 ) IT is stated in the writ petition that the petitioner became owner and occupier of the property in question in pursuance to the agreement to sell dated 08. 12. 1999 for a total consideration of Rs. 24 lakhs.

( 3 ) LEARNED counsel for the petitioner relied upon the judgment of this Court in CWP No. 4640/2002 titled k. T. S. Tulsi Vs. MCD. decided on 07. 01. 2003 and contends that property of the petitioner is liable to be assessed to property tax in terms of the said judgment relating to the same area and the principles of parity must also be applied.

( 4 ) A reading of the impugned order shows that the petitioner assessee attended to the office of the Joint Assessor and Collector and submitted the requisite documents. The Joint assessor and Collector asked for the transfer duty for disposal of the pending case, but the same

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