( 1 ) THE challenge in this writ petition is to the bill dated 10th September 1991 requiring the petitioner to pay house tax and other taxes to talling Rs. 13. 16. 897. 00 This bill has been sent to the petitioner on the assumption that the rateable value of the property in question, namely. Radhu Palace Commercial Complex is Rs. 6. 57. 140. 00.

( 2 ) THE grievance of the petitioner is two-fold. It is first stated that an assessment order has been made by the Joint Assessor and Collector on 9th September 1991 wherein the rateable value has been determined. The submission is that the rateable value so determined, which was Rs. 6. 17,150. 00 with effect from 1st April 1982 and Rs. 5. 42,000. 00 with effect from 1st April 1987, is much less than the rateable value indicated in the impugned bill, The second submission of the learned Counsel for the petitioner is that the petitioner is entitled to vacancy remission as has been held by the Joint Assessor and Collector himself in an earlier order dated 29th November 1985 and this remission has not been given to the petitioner.

( 3 ) IN our opinion this is not a fit case where this Court should exercise its jurisdiction un