JUDGMENT

Rajiv Shakdher, J. - This is a second appeal preferred against the judgement and order dated 21.05.2020, passed by the learned Additional District Judge [in short "ADJ"].

2. Via the judgement and order dated 21.05.2020, the learned ADJ partially reversed the order dated 31.07.2018, passed by the trial court.

3. The broad facts which are required to be noticed in this case are as follows:

3.1 The respondents before me are the original plaintiffs in the matter. The respondents filed a suit impugning the assessment order passed by the appellant/defendant dated 09.09.2003.

3.2 There were other reliefs also claimed in the suit. However, essentially, the grievance veered around two grounds insofar as the assessment order was concerned: first, that the appellant/defendant had applied the "purchase price" formula in fixing the rateable value, and second, that the aforementioned assessment order was issued without a mandatory notice being served as was the requirement under Section 126(2) of the Delhi Municipal Corporation Act, 1957 [hereafter referred to as "1957 Act"]. In effect, the respondents/plaintiffs asserted that the principles of natural justice had not been followed.

3.3 It i