RAJIV SAHAI ENDLAW, J.

1. The question for consideration is whether the respondent NDMC, for the purposes of assessment of rateable value / property tax, amalgamate more than one adjoining flats owned by the same assessee in a multi-storeyed building, resulting in a higher taxation burden on the assessee than if the flats had been assessed separately. The petitioner having failed in convincing the Assessor & Collector of the respondent NDMC and the Additional District Judge in appeal has preferred this petition. Notice of the petition was issued and the petitioner granted time to deposit the differential in tax. The same stands deposited. The counsel for the petitioner has informed that the excess liability owing to amalgamation so effected by the respondent NDMC is of approximately `6,00,000/- and which amount would be refundable to the petitioner in the event of this petition succeeding.

2. The factual matrix in which the controversy has arisen is that the petitioner vide separate Flat Buyer Agreements executed by the builder of the multi-storeyed building known as Statesman House at Barakhamba Road, New Delhi, acquired six adjoining flats and two car parking spaces in the said b

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