( 1 ) THE question which falls for consideration in this civil revision petition is, as to whether the petitioner herein who purchased the property in question in the year 1991 could prefer an appeal against an order of assessment dated 28/02/1994 in respect of the assessment years 1988-89 and 1989-90. The learned Appellate Authority has dismissed the appeal only on the ground that the petitioner has no locus standi.

( 2 ). Learned Counsel appearing on behalf of the petitioner would submit that, having regard to the fact that the petitioner had been permitted to take part in the assessment proceedings before the Assessing Officer and furthermore no objection as regard to her locus was raised by the Delhi Municipal Corporation, the learned court of Appeal below erred in passing the impugned order.

( 3 ). Learned Counsel appearing on behalf of the respondent on the other hand would submit that, having regard to the provisions contained in Section 128 of the delhi Municipal Corporation Act, 1957 (in short the "act"), the petitioner herein cannot be said to have any locus to prefer the said appeal. Section 169 of the Act provides that an appeal against the levy or assessment