The main legal point established in the judgment is the interpretation of the provisions of the Delhi Municipal Corporation Act, 1957, and the Bye-laws, 1994, in relation to the determination of rateable value of lifts and air conditioners installed in buildings.

( 1 ) CORRECTNESS or otherwise of a Division Bench decision of this court in Municipal Corporation of Delhi v. Pragati Builders and N. R. D. C. India and another, reported in 45 (1991) DLT 264, having been doubted, in view of the decision of the Apex Court in the case of New Manek Chowk Spg. and Wvg. Mills Co. Ltd. v. Municipal Corporation of the City of Ahmedabad and Ors. , reported in AIR 1967 SC 1801, the matter was referred to the Larger Bench by a Division Bench of this court by an order dated 13th March, 2002.

( 2 ) PETITIONERS are the owners of the premises in question. Either lift or air conditioner or both are installed therein. The Commissioner, Municipal Corporation of Delhi, in purported exercise of its power conferred upon him under Sub-section (3) of Section 116 of the Delhi Municipal Corporation Act, 1957 (in short the dmc ) issued the following Notification on 23. 10. 1989 and 24. 10. 1989, which reads thus:

MUNICIPAL CORPORATION OF DELHI PUBLIC NOTICE lift contained or situated in or upon any building form an integral part of such building for its more beneficial enjoyment and is not plant or machinery contained or situated in or upon any land or building. However, to put this matter beyond any point of doubt, with the approval of Standing Committee, it is hereby notified under Sub-section (3) of Section 116 of the Delhi Municipal corporation Act, 1957 that lift shall be deemed to form part of land and building for the purposes of determining the rateable value of such land and building under Sub-section (1) of Section 116 of the Delhi Municipal Corporation act, 1957. "

( 3 ) ALTHOUGH the aforementioned notification had been issued in respect of the lift admittedly no Notification was issued in respect of the air conditioning machine.

( 4 ) THE contention raised in these writ petitions is that having regard to the fact that, by reason of Sub-section (3) of Section 116 of DMC Act an unguided, unbriddled and naked power has been conferred upon the Commissioner without laying down any guidelines therefor, the same is ultra vires. Strong reliance, in this regard, has been placed on New Manek Chowk Spg. and Wvg. Mills Co. Ltd. (supra), hindustan Lever Ltd. v. Municipal Corporation of Greater Bombay and Others, reported in 59 (1995) DLT787 (SC)= (1995) 3scc 716andmum. Corp. v. National Res. Dev. Corp. , reported in 1988 RLR 221.

( 5 ) MR. Bharat Bhushan Jain, learned Counsel appearing on behalf of the petitioner, would contend that the Division Bench decision of this Court in Pragati builders (supra), having not considered the aforementioned decision of the Apex court in New Manek Chowk Spg. And Wvg. Mills Co. Ltd. (supra), the same cannot be said to have laid down a good law.

( 6 ) ACCORDING to the learned Counsel no rateable value, having regard to the delhi Municipal Corporation (Determination of Rateable Value) Bye-laws, 1994 (in short the said Bye-laws ), could have been applied in relation to lifts and air conditioners installed in the buildings the same having been exempted, the first part of Sub-section (3) of Section 116 must be held to be unconstitutional. The learned counsel would contend that so far as Bye-law No. 2 (l) (f) (i) and (ii) of the said Bye-laws are concerned, the same had also been held to be ultra vires in Delhi Urban house Owners Welfare Association and Anr. v. Union of India and Ors. , reported in 60 (1995) DLT 644 (DB), which decision has upheld by the Apex Court in Municipal corporation of Delhi v. Delhi Urban House Owners Welfare Association, reported in 69 (1997) DLT 391 (SC ).

( 7 ) MR. Anil Grover, learned Counsel appearing on behalf of the respondents, on the other hand, would submit that lifts and air conditioners would come within the definition of "building" and "premises" as contained in Sections 2 (3) and 2 (38) of the DMC Act, as lifts and air conditioners would be fittings in the building and are meant for proper use and enjoyment thereof and, thus, the decisions