Judgment R.K. Agrawal, J. (1) Smt. Karuna Sharma has filed the present writ petition under Article 226 of the Constitution of India seeking for a writ of Certiorari to quash the order dated 3.12.1998 passed by the District Magistrate, Muzaffarnagar, filed as Annexure No. 2 to the writ petition. (2) The facts of the case in brief are that the petitioner is the owner of house No. 72/150 Bag Kambalwala, Muzaffarnagar. For the period 1991-96 the house-tax was assessed at Rs. 120. However, for the year 1997-2000 the house-tax was imposed at Rs. 1260 by treating that a tenant namely, Sri Arvind Kumar is occupying the house on a monthly rent of Rs. 800. The petitioner filed appeal before the District Magistrate vides impugned order had reduced the house-tax to Rs. 900. I have heard Sri Mohd. Yusuf, learned Counsel for the petitioner and Sri Arvind Kumar Sharma who has put in appearance on behalf of respondent No. 2. (3) Learned Counsel for the petitioner submitted that Sri Arvind Kumar who is alleged to occupy the house of the petitioner is residing in house No. 72/143 Bag Kambalwala, Muzaffarnagar and is not residing in the house in question either as tenant or otherwise. He further submitted that the petitioner had filed copy of the extract of property register before the District Magistrate which shows that Sri Arvind Kumar the alleged tenant is residing in house No. 72/143 Bag Kambalwala, Muzaffarnagar, copy whereof filed as Annexure No. 3 to the writ petition. (4) Having heard learned Counsel for the parties, I find that the District Magistrate has not considered the fact that the alleged tenant is residing in house No. 72/143 Bag Kambalwala, Muzaffarnagar, thus the order dated 30.12.1998 passed by the District Magistrate, Muzaffarnagar stands vitiated and cannot be sustained and is hereby set aside. The District Magistrate, Muzaffarnagar is directed to decide the appeal afresh in accordance with law. The writ petition succeeds and is allowed. Petition allowed.