( 1 ) THIS petition by the New Delhi Holy Family Hospital Society, New Delhi, has been filed for quashing the order of respondent No. 2, the Deputy ASsessor and Collector, Municipal Corporation of Delhi dated 20th September, 1971. passed under Section 126 of the Delhi Municipal Corporation Act, (hereinafter called the Act) by which be has eboanced the taxable value of the property from 81. 600. 00 to 2,81,910 00 for the year 1970-71.

( 2 ) THE petitioner society Is registered under the Societies Registration Act, 1890. The objects of the society amongst others are :-

(A) to perform works of charity by caring for the sick and disabled without distinction of caste, religion or race : (b) to establish, conduct and maintain all types of Medical Institutions for the care of the sick ; (c) to educate and train medical students. Nurses and midwives and to conduct courses for the same 7 (d) to train pharmacists and all types of medical personnel ; (e) to conduct medical research.

( 3 ) THE petitioner society erected and maintains a hospitall kno vn as Holy Family Hosipital within the Municipal Limits of the Delhi Mun cipal Corporation, respondent No 1.

( 4 ) SECTION ll4 (l) (d