( 1 ) THIS petition and a bunch of several others raise an important question of law at the very threshold : Whether a revision under Section 115 of the Code of Civil Procedure, 1908 lies against an order passed in appeal by the Court of Distt. Judge exercising jurisdiction under Section 169 of the Delhi Municipal Corporation Act, 1957? The question has several facets :-

(I) Whether the Distt. Judge exercising jurisdiction under Section 169 of the Delhi Municipal Corporation Act, 1957, acts as a civil court or as a Tribunal?

(II) Whether the appellate order under Section 169 abovesaid is amenable to revisional jurisdiction of High Court under Section 115 Civil Procedure Code or in other words whether the Distt. Judge acting under Section 169 abovesaid is a Court subordinate to the High Court within the meaning of Section 115 CPC?

(III) If a revision lies to the High Court against an appellate order made under Section 169 of the DMC Act, whether a person aggrieved can be allowed to by-pass the remedy of revision available to him and approach the High Court invoking its extraordinary writ jurisdiction?

( 2 ) WE have heard Mr. D. R. Mahajan, Ms. Madhu Tewatia and Ms. Anjana Gosaia, the advocates appearing in the matter and we proceed to deal with the several contentions raised by the learned counsel. It has been contended :-

(I) That the Court of District Judges of Delhi in whom is vested the power to hear appeals - is a tribunal and not a Court subordinate to High Court with in the meaning of Section 115 CPC;

(II) That the order of District Judge is Final and hence no revision would lie therefrom;

(III) That the remedy of revision is very limited in scope and hence does not satisfy the test of being an equally efficacious alternate remedy excluding writ jurisdiction of High Court.

( 3 ) CHAPTER VIII of the Delhi Municipal Corporation Act, 1957 (hereinafter dmc Act , for short) is a self contained Chapter dealing with taxation by Delhi Municipal Corporation. It contains taxing provisions, machinery provisions and miscellaneous provisions, also provides for the remedy of appeal to the person aggrieved by the levy or assessment of any tax under the DMC Act. Sections 169 and 171, relevant for the purpose of the present order, are reproduced hereunder :-

"169. APPEAL against assessment,etc.

(1) An appeal against the levy or assessment of any tax under this Act lie to the Court of the district judges of Delhi.

(2) If, before or on the hearing or an appeal under this section, any question of law or usage having the force of law or construction of a document arises, the Court of the district judge on its own motion may, or on the application of any party to the appeal, shall draw up a statement with opinion on the question for the decision of the High Court

(3) On a reference being made under sub- section (2) the subsequent proceedings in the case shall be, as nearly as may be in conformity with the rules relating to reference to the High Court contained in Order XLVI of the First Schedule to the Code of Civil Procedure, 1908 (5 of 1908)

(4) In every appeal, the costs shall be in the discretion of the Court.

(5) Costs awarded under this section to the Corporation shall be recoverable by the Corporation as an arrear of tax due from the appellant.

(6) If the Corporation fails to pay any costs awarded to an appellant within ten days after the date of the order for payment thereof, the Court may order the Commissioner to pay the amount to the appellant.

171. Finality of appellate orders-- The order of the court confirming, setting aside or modifying an order in respect of any ratable value or assessment or liability to assessment or taxation shall be Final: Provided that it shall be lawful for the court, upon application or on its own motion, to review any order passed by it in appeal within three months from the date of the order.

( 4 ) APPELLATE jurisdiction has been conferred on the Court of the Distt. Judges of Delhi. The court