( 1 ) SINCE we have heard the matter at length the writ petitions can be disposed of at this stage itself.

( 2 ) THESE five writ petitions raise acommon question of law. The question is as to what would the annual value of the properties subject-matter of these petitions underclause (b) of sub-section (1) of section 3 of the Punjab Municipal Act, 1911 (for short the Act ) as applicable to New Delhi. The assessment year is 1991-92 (1 April 1991 to 31 March 1992 ). The properties involved are flats situated in multi-storeyed buildings in New Delhi area where the Act applies.

( 3 ) TO understand the issues involved in these petitions it will be appropriate to set out the facts of only one of these cases. The petitioner in C. W-P. No. 1032/92 owns flat in Surya Kiran Building at Kasturba Gandhi Marg, New Delhi. The flat has been let out at a monthly rent of Rs. 4,316. 00. The New Delhi Municipal Committee (N. D. M. C.), the first respondent, issued a notice under section 65 of the Act proposing to enhance the annual value from existing Rs. 9,798. 00 to Rs. 56,977. 00. In the notice it was stated that earlier the property had been assessed on the basis of standard rent