Honble LODHA, J.–The State Government and the authorities of the Land & Building Tax Department have filed this writ petition under Articles 226 & 227 of the Constitution of India challenging the orders dated 19-7-1996 & 28-10-1998 passed by the Rajasthan Taxation Tribunal, Jaipur.

(2). The controversy arises from the facts and circumstances which may be briefly noticed by us immediately.

(i) M/s. Bharat Petroleum Corporation Ltd. (for short, "Bharat Petroleum") is owner of diverse flats being flat Nos. 103, 104, 204, 303, 304, 402, 403 and 404 in the building known as `Kamal Apartment situate at Ram Mandir, Near Old Power House, Banipark, Jaipur. The Assessing Authority, Director Land & Building Tax passed an assessment order on 1-12-1990 assessing the aforesaid flats having market value of Rs. 28]70]700/-. After deducting a sum of Rs. 1 lac from market value at which no tax was payable, the assessing authority held the taxable market value of the aforesaid flats at Rs. 27]70]700/- and determined tax at Rs. 26]060/-.

(ii) On 15-4-1991]the Director, Land & Building Tax issued a Circular that the flats in multi-storied buildings should be assessed in accord with the said Circular by tr

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