( 1 ) RULE D. B.- The Writ Petition is preferred on thebasis of an exemption certificate dated 23/10/1988 and contending that thenotice dated 13/01/1993 proposing to enhance the rateable value from Rs. 34,480. 00 to Rs. 6 lakhs is illegal and without jurisdiction in view of the exemptioncertificate. After receiving the notice, the petitioner wrote a letter dated 30/04/1994 informing the respondent that they have not made any alteration ordeviation or addition or modification and have not made any fresh construction, after 23. 10. 88.

( 2 ) WHEN the matter came up before this Court on 18/03/1994, it was conceded by Counsel for the respondents that it was wrongly stated in thecounter affidavit of the MCD that additional construction were carried out inthe building in question. The learned Judges pointed out that they were unableto appreciate as to how the affidavit was filed without verification of the correctfacts. They however, directed the MCD to look into the matter and submit a reportin writing.

( 3 ) THEREAFTER a report has been submitted by the Assessor and Collector Mr. V. C. Chaturvedi dated 13/04/1994. After referring to the inspection reportdated 28/02/1992 a