Sanjay Kishan Kaul, J.

( 1 ). The writ petition raises a question as to whether an accommodation which is used as a transit accommodation for the employees of a company is liable for property tax at residential or commercial rates.

( 2 ) THE petitioner is the owner of property No. 90, Jor Bagh, Delhi and rented out the same to M/s. Glencore India Private Limited with effect from 1. 5. 1996. The assessing Authority vide order dated 27. 12. 1999 assessed the property and included the notional interest on advance rent as part of the report and further held that the property is to be construed as one being used as commercial guest house. On the petitioner impugning the said decision before the Appellate Authority, the said order was set aside by an order dated 12. 7. 2000 and the matter was remanded back to the Assessing Authority with a direction to deal with the aspect of rate of tax.

( 3 ) IT is stated in the writ petition that despite the said direction the Assessing authority did not decide the issue of rate of tax and passed an order dated 10. 1. 2001. The bill was also received for the period from 1. 4. 1996 to 31. 3. 2000 in terms whereof the petitioner was charged property tax

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