( 1 ) THE petitioner, a society registered under the Societies Registration Act 1860, is challenging the order dt. 4-11-1988 of the Deputy Assessor and Collector, passed under the provisions of the Delhi Municipal Corporation Act 1957 (for short the Act ) and assessing the society to general tax. The Deputy Assessor and Collector rejected the contention of the petitioner society that no tax could be levied on its building as it was a society for a charitable purpose and entitled to exemption under sub-s. (4) of S. 115 of the Act.

( 2 ) THE society runs a school called the Green Field School and the tax in question has been levied on the school building.

( 3 ) A general tax is levied under cl. (d) of sub-s. (1) of S. 114 of the Act. The petitioner society contends that no general tax under the Act could be levied as it was exempt from any such taxation under sub-s. (4) of S. 115 of the Act. It appears that against the impugned order, a suit was also filed which was withdrawn "with liberty to take action before the forum which is competent to hear the subject-matter of the amount involved in the present case".

( 4 ) RELEVANT portion of S. 115 (4) of the Act may be r