JUDGMENT This Revision is directed against the judgment and order dated 7.2.1992 of xth Additional District Judge, passed in Civil Mice, Appeal No. 38/91, whereby while accepting the appeal, the assessment order and the valuation of immovable property, passed by the Corporation had been set aside Brief history of the case is that applicant-corporation issued a general notice for assessment of tax for the year 88-89, 89-90, on the basis of tax assessed on the earlier years. The objection regarding the some was filed by the non-applicant. The same was over-ruled and the annual letting value of immovable property was assessed to Rs. 42,460/-. The assessee filed an appeal. The same was accepted on the ground that the assessment of tax is-to be heard on the basis of standard rent. Hence this revision. The contention of the learned counsel for the applicant is two fold. Firstly, the assessment of annual letting value of the year prior to 88-89 has become final, as no appeal against the same was filed and the same has been adopted for the year 88-89 & 89-90, and therefore, no objection for the same could be taken. The second contention of the learned counsel for the applicant is that the assessment, atleast of those years, which have become final, could be re-opened. As against, this learned counsel for the non-applicant has submitted that even a general notice adopting the assessment of earlier years would amount to notice' to the person concerned, and therefore, he would be entitled to take objection as to the annual letting value. It is not in dispute that the assessment on the basis of annual letting value made in the year prior to 1988-89 has become final, as no appeal against the same was filed. Learned counsel for the applicant appears to be correct in his submission that the assessment of those years could not be reopened and therefore, it is held that any observation made by the First Appellate Court, regarding the assessment for the year prior to 88-89 will have no effect. Now, so far as the impugned order regarding the assessment years 88-89 & 89-90 is concerned, that appears to be correct, as the annual letting value has to be assessed on the basis of the standard rent. It is this, that has been decided by the First Appellate Court. Now, so far as the impugned order regarding the assessment years 88-89 & 89-90 is concerned, that appears to be correct, as the annual letting value has to be assessed on the basis of the standard rent. It is this, that has been decided by the First Appellate Court. The general notice even for adoption of assessment of earlier years would amount to notice to the parties, and they can take objection about the assessment despite having failed to raise objection for the assessment of earlier years. In the opinion of this Court, therefore, the non-applicants were entitled to raise objection in respect of assessment of annual letting value for the year 88-89 & 89-90. This Court finds no jurisdictional error in the order of the First Appellate Court. It is still open to the assessing authority to reassess the annual letting value on the basis of standard rent and in accordance with law. This Revision, therefore, fails so far as it relates to assessment for the years 88-89 & 89-90 is concerned. However, the assessment for the earlier years shall not be disturbed. It the facts and circumstances of the case, parties shall bear their own costs. Parties shall appear before the Assessing Authority on 22.11.94. No further notice in the matter is to be required.