SANJIV KHANNA, J:

1. The petitioner, Delhi Metro Rail Corporation Limited is a company registered under Section 617 of the Companies Act, 1956, with the Central Government and the Government of National Capital Territory of Delhi each having 50% holding. This is the third round of litigation between the petitioner and Delhi Municipal Corporation, the respondent herein, on the question whether the petitioner is liable to pay property tax and other taxes under the provisions of Delhi Municipal Corporation Act, 1957. The petitioner had earlier filed Civil Writ No. 2065/2002, which was allowed vide order dated 4th April, 2002 with the direction to the Assessing Authority to decide the question whether the petitioner is liable to pay tax in view of Section 184 of the Railways Act, 1989 (hereinafter referred to as the 1989 Act, for short). After remand, the Additional Assessor and Collector passed another assessment order but again without deciding the question whether Section 184 of the 1989 Act was attracted. This Court in Civil Writ No. 1531/2003 quashed the said assessment order and remanded back the matter for determination whether the petitioner is liable to pay tax or is protect

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