K. Ramamoorthy, J.

( 1 ) THE petitioner had purchased a flat in the Complex put up by Amrit Cooperative Group Housing Society (Rashmi Apartments), Harsh Vihar, Pitampura, Delhi. On 6. 7. 1992 the petitioner informed the Corporation that he had paid the dues to the Society and he had become owner and he had taken the possession of the flat also.

( 2 ) THE respondent Corporation being fully aware of the position proceeded to assess the flat for the purpose of determining the property tax payable thereon. Assessment order was passed on 25. 3. 1998 fixing the rateable value at Rs. 31,990. 00. The petitioner preferred an appeal under Section 169 of the Delhi Municipal Corporation Act, 1957 to the learned Addl. District Judge contending inter alia that no notice was served on the petitioner and no opportunity was given to him to file his objections and the order of assessment was wholly void.

( 3 ) THE plea before the learned Addl. District Judge by the M. C. D. was that notice was served on Amrit Cooperative Group Housing Society and that is notice on the petitioner. No separate notice was required to be served on the petitioner for concerning the issue of rateable value for passing the

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