( 1 ) I intend to dispose of this suit for injunction filed for restraining the defendant from recovering any amount based on the bill dated 17th July, 1995 and the show cause notice dated 14th December, 1995 bearing No. Tax/ TRC /sau/scn/13328 in respect of EROS Cinema, New Delhi and from recovering any property tax on the ratable value of Rs. 4,89,330. 00 or any other ratable value other than Rs. 50,849. 00 and IA No. 3022/96 filed for ad interim injunction of similar nature.

( 2 ) HAVING heard the learned Counsel for the parties and after going through the records, it appears that the present dispute basically relates to the following points:

(I) Inclusion of cost of electric fittings, furniture and fixtures and airconditioning in the cost of building; and

(II) Maintainability of the suit.

( 3 ) AS regards inclusion of certain items for the purpose of ratable value is concerned, one has to refer to the definition of the words "land and building" and "plant and machinery" as used in Sections 2 (3), 2 (24) and 116 (3) of the DMC Act. They read as under:

"2 (3) "building" means a house, out-house, stable, latrine, urinal, shed, hut, wall (other than a boundary wall) or any