( 1 ) THE petitioner has impugned the show cause notice issued by the respondent Corporation dated 14. 5. 1991 in respect of bill raised for property No. 317-18 Block B, Okhla Industrial Area, Phase I, New Delhi. The property was acquired by the petitioner in pursuance to the perpetual lease deed executed on 7. 8. 1984 though the possession of the plot was taken on 26. 3. 1977.

( 2 ) THE notice dated 23. 3. 1990 was issued to the petitioner under Section 126 of the DMC Act, 1957 for assessing the property for vacant land tax with effect from 1. 4. 1979 to which the petitioner filed the objections. The claim of the petitioner was that no building had been constructed on the land and only a boundary wall has been erected with a tin shed for the Chowkidar to prevent encroachment. The petitioner also claimed vacancy remission in respect of the plot for various years.

( 3 ) LEARNED Counsel for the petitioner submits that there are two issues raised in the present petition; first is in respect of the effect of the rateable value and the second is in respect of grant of vacancy remission.

( 4 ) LEARNED Counsel for the parties agree that in so far as the first issue is co