( 1 ) THE challenge in this writ petition is to the order ofthe Additional District Judge, Delhi, who had allowed the appeal of the respondents filed under Section 169 of the Delhi Municipal Corporation Act.

( 2 ) BRIEFLY stated the facts are that the respondent No. 1 is the ownerof the house at Vasant Vihar, New Delhi. In respect of the year 1984-85 theassessor and Collector vide his order dated 7/01/1987 fixed the rateablevalue at Rs86,670. 00w. e. f. 1st November, 1984 and Rs. 1,13,470. 00 w. e. f. 1/02/1985. In arriving at this value the Assessor and Collector took intoconsideration the cost of land and the cost of construction as well as the rentwhich was received for the part of the building which had been let out. Theconstruction, in the instant case, had commenced in the year 1981. The Assessor and Collector took the market price of the land to be Rs. 1800 per sq. mtr. In arriving at the cost of the construction he applied the C P. W. D. rates. Theaccessor and Collector further found that the net rent which was received by therespondents was Rs. 4428. 00 per month. He also noted that the respondents hadreceived security deposit of Rs. 45,000. 00 and he then