( 1. ) THIS revision petition has come up before us because of an order dated 14-12-1984, passed by the Chief Justice on an application I. A. No. 5802 of 1984, filed by the parties, praying for its hearing and disposal by a Division bench. The revision arises out of an order dated 7-5-1983, passed by the learned 7th additional Judge to the Court of the District Judge, Indore in Civil Miscellaneous appeal No. 82 of 1982, whereby the Lower Appellate Court set aside the order of assessment dated 19-2-1982, passed by the assessing officer of the Municipal corporation, Indore, on a notice issued under Section 146 of the Municipal corporation Act, 1956 (for short "the Act" ). After investigation of objections, the property tax was assessed to the tune of Rs. 35,832/- per year from 21-12-1979 on the basis of revised annual letting value of the property, which was determined at rs. 2,41,758/- under Section 138 (b) of the Act.

( 2. ) BRIEFLY stated the material facts of the case are that the respondent owns a building previously known as "jahaj Mahal", then known as "vikram Lodge", situated at R. N. Tagore Marg, Indore. In 1956, the annual gross rental value of this building was Rs. 6,600/- and on that basis, the property tax of Rs. 465/- was levied. The assessment officer of the Municipal Corporation revised the annual letting value for the year 1965-66, of the self occupied building and fixed it at Rs. 43,405. 20 p. The respondents preferred objections under Section 147 of the Act to this valuation, which were heard by the Commissioner who, overruling them, reached the conclusion that the annual value of the building was Rs. 43,405. 20 p. Thereafter, an appeal was preferred by the respondents before the Additional District Judge under Section 149 of the Act, which was dismissed. The respondent preferred a revision petition before this Court under Section 392 of the Act, which was allowed and the assessment was quashed, vide order dated 26-9-1968. The said judgment of division Bench is reported in 1968 MPLJ 905. Against this order of this Court, the applicant Corporation went in appeal before the Supreme Court whereby the order passed by the Bench of this Court was set aside after an interpretation of the provisions of clause (b) of Section 138 of the Act, it was held that in a case where the standard rent of a building has been fixed under Section 7 of the M. P. Accommodation Control Act, 1961, and there is nothing to show that there has been fraud or collusion, that would be its reasonable letting value, but where this is not so, and the building has never been let out and is being used in a manner where the question of fixing its standard rent does not arise, it would be permissible to fix its reasonable rent without regard to the provisions of the M. P. Accommodation control Act, 1961. This view will give proper effect to the non obstante clause in clause (b) with due regard to its other provisions that the letting value should be "reasonable". The case between the parties is reported in Municipal Corporation, indore vs. Smt. Ratnaprabha, AIR 1977 SC 308. The building continued to run as a lodge till the end of 1979. Thereafter, it was given on rent to the Income Tax department with effect from 21-12-1979. The assessment officer of the corporation, after issuing a notice under Section 146 of the Act, assessed the building to property tax valuing it as Rs. 1,64,180 and thereafter, by a subsequent n,otice, increased it to Rs. 2,41,750/-, with effect from 21-12-1979. Against the said order of assessment, an appeal was filed, which was allowed by the 7th Additional district Judge, Indore and the order of assessment dated 19-2-1982 and the demand as per notice dated 17-6-1982 was set aside. It was also held by the appellate Court that the annual letting value of the building in question to be re-assessed under section 138 (b) of the Act, should not exceed the standard rent, which is the upper limit, as provided under the M. P.