Y. K. Sabharwal, J.

( 1 ). IN these two writ petitions the question involved is about the assessment of house tax under the provisions of Punjab Municipal Act, 1911 (for short the Act) in respect of Flat No. 3, Gauri Apartments, 3 and 4, South End Lane, New Delhi. In CW. 3908/93, the assessment years in question are 1991-92 and 1992-93. In CW. 4938/93, the assessment year is 1993-94.

( 2 ). THE flat in question has been assessed by the assessing authority at the annual value of Rs. 3,24,000. 00 on the basis of actual rent fetched by the flat at the rate of Rs. 27,000. 00 per month. The appeals filed by the petitioner in respect of the assessments for the years 1991-92, 1992-93 were dismissed by Additional District Magistrate by a common order dated 12th February, 1993 which is impugned in C. W. 3908/93. The Appellate order, however, directed that the petitioner is free to seek rebate for moveable furniture under N. D. M. C. House Tax Bye-laws. Since the appeals as afore- said had been dismissed and orders of assessing authority maintained, the petitioner did not file any appeal against assessment order for the year 1993-94, and challenged the same in C. W. 4938/93. The petitioner s

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