( 1 ) THE order in this case will govern the disposal of Misc. Petitions Nos. 270, 742, 743 and 744, all of 1984.

( 2 ) THE material facts giving rise to these petitions, under Art. 226 of the Constitution briefly, are as follows : respondent No. 1 is a Municipal Corporation established under the provisions of the Madhya Pradesh Municipal Corporation Act, 1956 (hereinafter referred to as "the Act") and respondent No. 2 is the Commissioner of the Corporation. Dissatisfied with the valuation of the property made for the purpose of levy of property tax, the petitioners submitted objections under S. 147 of the Act. Those objections were heard and rejected by the Assessment Officer of the respondent Corporation in pursuance of powers conferred upon him by respondent No. 2 by the order dt. 13-1-1982 passed by him in that behalf. The petitioner 8 contend that respondent No. 2, the Commissioner, had no power to delegate the powers conferred upon him by S. 148 of the Act to any other officer of the Corporation and consequently the orders passed by the Assessment Officer overruling the objections submitted by the petitioners being without jurisdiction, are null and void.

( 3 ) IN