(1.) The petitioner MCD by this writ petition impugns the judgment dated 11th September, 2008 of the Municipal Taxation Tribunal allowing the appeal of the respondent against the order dated 23rd October, 2006 of the Assistant Assessor and Collector of the petitioner MCD with respect to the assessment of property tax of Flat No. B-67, Pink Apptt., Paschim Vihar, New Delhi and allowing vacancy remission to the respondent for the period from 26th January, 1988 to 25th December, 1995.
(2.) Notice of the petition was issued. The counsel for the parties have been heard. The challenge is only to allowance of vacancy remission.
(3.) The provision for vacancy remission was to be found in Section 164 of the DMC Act, 1957 as stood prior to its amendment in the year 2003. The test laid down in Section 164 permitting vacancy remission is "if any building ... has remained vacant and unproductive of rent ...."