( 1 ) THIS writ petition on behalf of the MCD arises from the orders of the Additional District Judge, Delhi dated 30. 5. 87 setting aside the assessment order dated 10. 7. 85 passed by the Deputy Assessment and Collector of the MCD. The learned District Judge in the impugned order has found that, (a) L and DO norms have not been correctly applied; (b) the addition of sum of Rs. 20,000. 00 has not been explained properly; and (e) the valuation report, which was accepted by the Income Tax Authorities have wrongly not been accepted by the respondent particularly in view of the fact that there was no counter valuation report filed by the respondent; (d) the fact of the partition was duly intimated to MCD by the registered letter of the petitioner dated 3. 10. 1988.

( 2 ). The learned Counsel for the petitioner M. C. D. has relied upon a Division Bench order of this Court in C. W. P. 2073/1983 dated 22. 9. 1983 directing the matters remanded to be considered in accordance with law. The Counsel for the petitioner seeks a similar order. I, accordingly, hereby direct that the matter is remanded to the Assessing Authority of MCD to be considered in accordance with law. How