Madan B. Lokur, ACJ. (Oral)- The Appellant-Municipal Corporation is aggrieved by an order dated 8th December, 2003 passed by a learned Single Judge in CW No. 8414/2003.

2. The Respondents were assessed to property tax in the assessment year 19961997.

3. Aggrieved by the assessment made by the Municipal Corporation, the Respondents preferred an appeal to the learned Additional District Judge being H.T.A. No. 440/2001. By an order dated 1st April, 2002 the learned Additional District Judge decided the appeal keeping in view the decision of the Supreme Court in Dr. Balbir Singh & Ors. v. MCD, AIR 19S5 SC 339 and Lt. Col. P.R. Chaudhary (Retd.) v. MCD, IV (2000) SLT 52=2000 (4) SCC 577. The assessment was set aside and the matter remanded back to the Joint Assessor and Collector for redetermination of the rateable value.

4. Against the order passed by the learned Additional District Judge, the Municipal Corporation preferred a writ petition which was dismissed by the impugned order dated 8th December, 2003. The learned Single Judge dismissed the writ petition on the ground that it was belated and also on the ground that the matter was in fact covered by the judgments of the Supreme Court in Dr. Balbir Singh and Lt. Col. P.R. Chaudhary. It was also held that the principle of parity in making an assessment towards property tax would apply even after the passing of the Delhi Municipal Corporation (Determination of Rateable Value) Bye-laws, 1994.

5. During the pendency of the appeal before us, the Delhi Municipal Corporation Act, 1957 (for short the DMC Act) was amended in 2003 with effect from 1st April, 2004. We are concerned with the introduction of Section 116-G in the DMC Act. This reads as follows:

"116-G. Transitory provisions-( 1) Not with standing anything contained in this Act, as amended by the Delhi Municipal Corporation (Amendment) Act, 2003, a tax on vacant land or covered space of building or both, levied under this Act immediately before the date of coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003. shall, on the coming into force of the Delhi Municipal Corporation (Amendment) Act, 2003, be deemed to be the tax on such vacant land or covered space of building or both/levied under this Act as amended by the Delhi Municipal Corporation (Amendment) Act, 2003, and shall continue to be in force until such tax is revised in accordance with the provisions of this Act, as amended by the Delhi Municipal Corporation (Amendment) Act, 2003.

(2) Notwithstanding anything contained in Sub-section (I), where assessment has not been finalized in respect of a vacant land or covered space of a building or both, on the date of the commencement of the Delhi Municipal Corporation (Amendment) Act, 2003 the assessee may have such land or building or both, as the case may be, assessed on the basis of the annual value."

6. A perusal of Sub-section (1) of the above section shows that where tax has been levied (that is to say the assessment has been finalized) before the statutory amendment, then that tax shall be deemed to be the tax levied even after the statutory amendment. Additionally, the tax levied shall continue to be in force until it is revised in accordance with the statutory amendment. In other words, an assessment made before the statutory amendment would be operative until it is revised.

7. Sub-section (2) of the above section provides (in contrast) that where the assessment has not been finalized, then the assessment may be made on the basis of the annual value of the property which is a post-statutory amendment concept. In other words, where an assessment has not been finalized, an assessee would be entitled to take the benefit of the statutory amendment and have the assessment made on the annual value of the property.

8. To appreciate the scheme of assessment laid down by the statutory amendment made in 2003/ it is also necessary to read Section 169(1) of the DMC Act. This is as follows:

"169. Appeal agai