M. Jagannadha Rao, CJ.

( 1 ) THE writ petition raises the question, of levy of property tax under the provisions of the Delhi Municipal Corporation. Act,1957 (hereafter called DMC Act,1957), upon buildings constructed in agricultural lands,inthe context of Section 115 (4 ). (c) of the said Act exempting "agricultural lands and buildings (other than dwelling houses. ".

( 2 ) WE shall-refer briefly to the facts of the case. The petitioner claims to 623 have purchased agricultural land admeasuring 13 bighas 10 biswas bearing Khasra No. 6, Killa No. 16 (3. 01), 6/15 (3-11), 6/17 (4-16), 6/24 (1-14), 6 (0. 18), situate in the revenue estate of village Bijwasan, Tehsil Mehrauli, New Delhi, as per Annexures P2 and P3. Petitioner says that on 5. 8. 93, the property was mutated in the name of the petitioner, that in 1986-87, a tube-well was bored for irrigation purposes, that a boundary wall was constructed in 1986- 87 and as the land was situated in the rural area of Union Territory of Delhi, no permission was required under the DMC Act, 1957 and Building Bye-Laws, 1983. It is stated that on 17. 1. 1990, a building plan was sanctioned by the Corporation for construction of a building in th

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