( 1 ) THE short question which arises in this writ petition is as to whether the petitioner is liable to deposit the disputed property tax in respect of the assessment year commencing from 1986 before his nine house-tax appeals filed before the District Judge under Section 169 of the Delhi Municipal Corporation Act (hereinafter called the Act ) can be heard. The matter is now covered by the judgment of the Supreme Court in Shyam Kishore and Others Vs. Municipal Corporation of Delhi and Another, JT 1992 (5) S. C. 335.

( 2 ) BEFORE we analyse the aforesaid judgement we may briefly give the facts of this case. The petitioner took on perpetual lease a plot of land measuring 2200 sq. yards vide perpetual lease deed dated February 7. 1981 and building plans were sanctioned in August 1984 and the construction of building was commenced in October 1984 and it was completed in 1986. A notice dated March 27, 1986 issued under Section 126 of the Act was served on the petitioner proposing to increase the rateable value from Rs. 1,00,000. 00 to Rs. 7,02,000. 00 with effect from April 1, 1986. Objections were filed by the petitioner in response to the said notice. The Deputy Asses