( 1 ) THIS plaintiff-appellant filed three civil suit Nos. 295 to 297 of 1972 challenging assessment for three separate years ending on 31. 3. 69, 31. 3. 69 and 31. 3. 68 respectively and pralyed for grant of perpetual injunction restraining the respondent MCD from recovering and realising from the appellant property tax levied on the remaining part of the land except Block E of Greater Kailash II. The suits were dismissd by a common judgment and decree dated 23. 4. 73. The appellant filed three separate appeals which were also dismissed by a common judgment and decree dated 18. 2. 75. Aggrieved against the aforesaid judgments and decrees the appellant has come up in second appeal.

( 2 ) THE facts common to all the three suits are that the appellant is a colonising Company. It submitted a lay out plan of Greater Kailash II to the Corporation under Section 313 of the Delhi Municipal Corporation Act (in short "act") for sanction. The lay out plan was sanctioned vide resolution No. 24 dated 1. 7. 1959. One of the terms and conditions of sanction was that no land covered by the sanctioned lay out plan will be sold, leased or built upon until the services covered by th