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Judgment
Sunanda Bhandare, J.
(1) This petition under Article 227 of the Constitution of India is directed against the order of the Additional District Magistrate, Delhi dated 31st May 1972 whereby the learned Judge accepted the appeal filed by the petitioner and set aside the assessment made by the respondent for the assessment year 1969-70 but fixed the annual value of the property in question at Rs. 5000.00.
(2) The main point taken by petitioner in the petition is that since the annual value for the assessment years 1967-68 and 1968-69 for the out-house in property no. 4 Tolstoy Marg, New Delhi had already been fixed at Rs. 270.00 the Additional District Magistrate while allowing the appeal could not enhance it to Rs. 5000.00.
(3) I find substantial force in this contention because the previous rateable value was fixed at Rs. 270.00 on the basis of standard rent of the property in question. The question of fixation of rateable value has now been conclusively settled in Dr. Balbir Singh and Others Vs. M.C.D. and Others, and the rateable value has to be fixed on the basis of standard rent. The rateable value for the previous year having been fixed on the basis of standard rent, in my opinion, the Additional District Magistrate was not right in enhancing it to Rs. 5,000.00.
(4) In the result the petition is allowed. The impugned order dated 31st May 1972 along with resolution no. 2(72) dated 24th March 1969 is set aside, No costs,