( 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