( 1 ) THIS writ petition and appeal raise a very interesting and important question of law as to whether the cost of a Lift installed in a building is to be taken into account while fixing the Rateable Value of a building ? The next pertinent question which falls for decision is as to whether in case of a building which has been constructed at various stages and at different periods of time, the cost of land is to be apportioned and the sntire cost of land cannot be taken into consideration at the first initance while determining the Rateable Value of the building ?

( 2 ) CIVIL Writ Petition No. 3281 of 1989 arose out of the judgment and order dated 5th March, 1989 passed by Shri S. C. Mittal, learned Additional District Judge.

( 3 ) LEARNED lower court was of the view that the cost a of lift could not be taken into account while fixing the Rateable Value of a building, i. e. the property bearing No. C-15, Janakpuri, New Delhi. He was further of the opinion that the cost of the entire land could not be taken into account while determining the Rateable Value with regard to the basement, ground floor and mezzanine floor of the aforesaid property. According to him only