( 1 ) THE age-old saying that fools build houses and wise men live in them has been taken to heart by the respondent Council compelling a number of petitioners to approach this Court for redressal of the grievances.

( 2 ) THE petitioners before this Court are owners of properties located in the jurisdiction of New Delhi Municipal Council (NDMC) and are governed by the provisions of The New Delhi Municipal Council Act, 1994 ( hereinafter to be referred as, `the said Act ). There are both residential and commercial properties.

( 3 ) IN order to appreciate the contours of the disputes, which have arisen in these various petitions, it was found appropriate to hear the counsels representing different parties on all the aspects and to pronounce a common order in the present writ petition dealing with these aspects. Thereafter individual directions can be passed in each of the writ petition including any further directions as may be required in the particular facts and circumstances of each case.

( 4 ) CHAPTER VIII of the said Act deals with the provision of taxation and in terms of Section 63 of the said Act, the rateable value of the property is to be the annual rent