( 1 ) THIS second appeal is directed against the judgment and decree dated September 13, 1985 passed by the Additional Diltrict Judge.

( 2 ) THE plaintiff-appellant. Sir Sobha Singh and Sons (P) Ltd. is the owner of the property known as Sujan Singh Park, New Delhi. It comprises of several residential flats, servant quarters and garages. Section 61 (l) (a) of the Punjab Municipal Act, 191 I (hereinafter to be referred as the Act ) empowers the respondent. New Delhi Municipal Committee, to impose a tax payable by the owner, on buildings and lands, not exceeding 12 1/2 per centum on the annual value. annual value as defined in Section 3 (l) (b) of the Act, in the case of any house or building means the gross annual rent at which such house or building, together with its appurtenances and any furniture that may be let for use or enjoyment therewith, may reasonably be expected to let from year to year, subject to a deduction of 10 per cent for the cost of repairs and for all other expenses necessary to maintain the building in a state to command such gross annual rent and certain other deductions. It is not in controversy that the Committee in exercise of the said powe