( 1 )

( 2 ) WITH the consent of learned counsel for the parties the matter is taken up for final disposal.

( 3 ) THIS batch of writ petitions has been filed by the petitioner impuging the orders of the appellate authority and raising a question of law as to whether the mere specification of the arrears of house tax in a house tax bill can given rise to a cause of action to the assessee to impugn the same before the appellate authority in so far as it relates to the arrears for which neither the assessment orders nor bills were impugned earlier.

( 4 ) THE premises in question bear No. MB-34, Inder Prakash Building, 21, barakhamba Road, New Delhi were originally purchased by one Master Sudesh behl (minor), beneficiary Trust and thereafter transferred to the respondent in pursuance to agreement to sell dated 20. 4. 2001. It is stated that vide the assessment order dated 22. 3. 97 assessment was completed for the years 19894990, 1990-1991, 1991-92 and the rateable value was fixed at Rs. 1,50,000/- and for the assessment years 1989 to 1999-2000 notice are stated to have been issued for each assessment year but no objections were filed by the assesse and the same rateab