Santosh Duggal, J.
(1) This judgment shall dispose of three Regular Second Appeals Nos. 80/74, 96/74 and 97/74.
(2) The three appeals captioned above have been filed by New Delhi Municipal Committee (NDMC in short) against the consolidated judgment in appeal passed by Shri B.B. Gupta, the then Senior Sub Judge, Delhi, disposing of three appeals, namely, Rca 143/70, Rca 232/72 and Rca 231/72. The first Rca 143/70 had been filed by Ndmc against the judgment of the trial court dated 31st March, 1970 in Suit No. 57/69; whereas the two later appeals had been filed by the respondent herein in respect to his Suit Nos. 57/69 and 397/69.
(3) The two suits had been filed by the respondent herein challenging fixation of enhanced assessable value in respect to property known as Windsor Mensions, Janpath Lane, New Delhi for the assessment years 1967-68, 1968-69 and 1969-70. The challenge to the assessment in the suits was, inter-alia, on the contention that no notice for the proposed enhancement in the assessable value bad been given
(4) The main point which has been urged today during hearing of the Regular Second Appeals by Mr. Aggarwal appearing for the Ndmc is that in view of the provisions of Section 86 of the Punjab Municipal Act as applicable to Delhi governing the properties within the jurisdiction of Ndmc, Civil Court had no jurisdiction to entertain suits challenging validity, legality or correctness of the assessment for determination of assessable value. He has relied upon, in support of this plea, on the fact that this objection had been taken up before the trial court and also impliedly before the first appellate court and subsequently in this Regular Second Appeal and that now the matter stands concluded by a judgment of Division Bench of this Court in the case of Sir Sobha Singh and Sons (P) Ltd. v. New Delhi Municipal Committee, 1987 Municipalities and Corporation Cases, 170. Mr. Aggarwal has argued that in the aforesaid case the Division Bench has specifically held that in view of the fact that an appeal is specifically provided by Section 84 of the Punjab Municipal Act, 1911, and jurisdiction of the civil court having been expressly barred under section 86 of the aforesaid Act Civil Court could not have entertained the suit and that objection taken in this regard had been wrongly decided against the appellant herein. He has, however, added that since now principles and guidelines as to determination of assessable value of properties in Delhi stand concluded as laid down by the judgment of the Supreme Court in the case of Dr. Balbir Singh and others v. M.C.D. and others (1985) SCC 167, assessment will have to be made in the light of the principles laid therein and that in all cases of re-assessment, under orders of the Court, the Ndmc is determining the assessable value in accordance with the principles laid down in the aforesaid judgment.
(5) Although Mr. Phoolka, appearing for the respondent sought to urge that even on the point of jurisdiction the present case is distinguishable inasmuch as there was a basic challenge to the procedure by the Assessing Authority inasmuch as notice before the proposed enhancement had been given but he has also conceded that as of today the assessment has to be determined in accordance with the principles and guidelines laid down in Dr. Balbir Singh's Case (supra). Considering the common ground where learned counsel for the parties are mainly on the fact that assessment for the years under reference can be re-determined in accordance with the principles laid down by Dr. Balbir Singh's Case (supra) which, in fact, is law of land today. I think there is no further need for detaining on the points urged in these appeals and it is a fit .case where the judgments of the lower court is set aside as also the assessment, for the purposes of reassessment for all the three years under reference, namely, 1967-68, 1968-69 and 1969-70 in accordance with the principles laid down in Dr. Balbir Singh's Case (supra). I, accordingly, allow all the three appeals and set aside the judgments in appeal as also of the trial court. While doing so, in the light of the observations made above, I also set aside the assessments which were under challenge in the three suits filed by the respondent with direction that Ndmc shall re determine the assessment value of property, Windsor Mension, Janpath lane. New Delhi for the years 1967-68, 1968-69 and 1969-70 for the purposes of house tax on the basis of the principles and guidelines laid down by Dr. Balbir Singh's Case (supra) after notice to the respondent herein. It is accordingly ordered. Parties are left to bear their own cost.