( 1 ) THE petition seeks quashing of the levy and demand of the General Tax on the farm house premises of the petitioner situated over khasra Nos. 487 and 2226/489 of Village Khirki, Tehsil Mehrauli, New Delhi-known as. 36, Sainik Farms, New Delhi.

( 2 ) THE location of the petitioner s property is not in dispute. According to the petitioner, the annual rateable value of the property was fixed in the year 1990 at Rs. 4880. 00 w. e. f. 1. 4. 83. The petitioner has paid the general tax payable on the property upto the year 1993-94. The petitioner has now received a bill dated 30th September, 1994 by which the petitioner has been asked to pay a sum of Rs. 33,592. 00 to the Municipal Corporation of Delhi by way of arrears of general tax (popularly known as house tax ). The petitioner does not dispute the assessment of annual rateable value. His attack to the levy and demand of general tax by the respondent-MCD is two pronged. It is submitted firstly, that the petitioner s property is situated in rural area and hence it is not liable to general tax under the provisions of the Delhi Municipal Corporation Act, 1957 (hereinafter REFERRED TO to as the Act ). Next, it is s