( 1 ) PETITIONER by this writ petition impugns the assessment order dated 10. 9. 1998, fixing the rateable value of plot bearing No. 9, L. S. C. Suraj Mal Vihar, Delhi at Rs. 2,63,600. 00 w. e. f. 3. 6. 1996. Rule in this case was issued on 21. 5. 1999. With the consent of the parties, writ petition is taken up for disposal. ( 2 ) LEARNED Counsel for the petitioner has, during the course of submission, challenged the impugned order on a single point namely, that the assessment order itself has found the petitioner to have come into possession of the plot on 2. 4. 1996. Notice that had been issued under Section 126 of the D. M. C. Act is w. e. f. 1. 4. 1995 to 31. 3. 1996. Learned Counsel for the petitioner relies on the decision of this Court in Shyam Kishore v. M. C. D. , 48 (1992) DLT 277, in support of his contention that since there was no notice for the assessment year 1. 4. 1996 to 31. 3. 1997, the Corporation could not resort to or take any assistance from notice under Section 126 of the D. M. C. Act for the previous year in this case. Corporation having found that the respondent had come into possession on 2. 4. 1996 could not proceed with the assessment on the basis of notice given for the year 1. 4. 1995 to 31. 3. 1996. This receives support also from Section 129 of the D. M. C. Act. Learned Counsel for the respondent objected to the entertainment of the revision petition on the ground that there is an alternate remedy under Section 169 of the D. M. C. Act. In my view, this objection would not be sustainable as the plea raised by the petitioner goes to the root of jurisdiction. Accordingly, the assessment order dated 10. 9. 1998 is quashed. The writ petition stands disposed of.