( 1 ) THIS is a reference by the Additional District and Sessions Judge, Delhi under Section 169 (2) of the Delhi Municipal Coporation Act. The question referred to is as follows :

"whether any amount of property tax is in dispute in this appeal and the same has to be deposited by the appellant in the office of the Corporation before the appeal can be heard or determined, or not ?"similar reference is made in the other references. They would therefore, be disposed of by one order. For the purpose of the present reference Iill refer to the facts of Civil Reference No. 2 of 1971.

( 2 ) THE first rateable value of premises No. 2, Kalkaji Industrial Area, New Delhi, was fixed at Rs. 37,800. 00 with effect from 1-4-1960 by the Corporation. With effect from 1-3-1967 the rateable value was increased to Rs. 88,500. 00 due to some additional construction. After the payment of the house-tax for the year 1969-70 on the said basis, the Corporation issued a notice to the landlord on 13-3-1970, under Section 126 of the Act for raising the rateable value to Rs. l,29,650. 00 with effect from 1-4-1969. The grounds for revision stated in the notice were :

(A) Previous rateable value was fou