( 1 ) THE petitioner is the Delhi Cloth and General Mills Co. Ltd. , which filed this petition on 9-5-1967. under Article 226 of the Constitution to quash the notices of demand served on behalf of respondent No. 1 (Municipal Corporation of Delhi) by respondent No. 2 (Assistant Assessor and Collector of the Corporation L io restrain them from enforcing the aforementioned notices of demand or to collect the amount specified therein in any manner, and alternatively, to direct amendment of the said notices of demand (copies of which arc Annexures E and F to the petition) by hearing and determining them. The demand dated 31-12-1966 is for a sum of Rs. 29,13,170. 56 P. due on account of electricity tax on energy generated by the petitioner, leviable under section 113 of the Delhi Municipal Corporation Act, 1957, for the period 1-7-1959 to 31-3-66. The Union of India has been impleaded as the third respondent but this petition has been contested by respondents 1 and 2.

( 2 ) IT will be necessary to notice a few facts which have been succinctly stated in the judgment of K. N. Wanchoo, C. J. in Municipal Corporarion of Delhi v. Biria Cotton Spinning and Weaving Mills (1968) 3 S