I am of the view that the 2nd respondent must go into these factual aspects and, if necessary, call for the records from the 4th respondent as also the Assistant Engineer, Public Works Department, so as to determine the plinth area that pertains to any additional constructions that were effected to the building after 1992. To enable the 2nd respondent to do this, I quash Exts.P3, P7 and P9 orders as also Ext.P10 demand notice and direct him to consider the matter afresh and pass orders thereon, after hearing the petitioner and referring to the documents and other materials relied upon by him to substantiate his contentions, within a period of three months from the date of receipt of a copy of this judgment. I also make it clear that the enquiry by the second respondent shall be primarily as to whether any additional construction was effected to the cellar portion of the building subsequent to Ext.P1 assessment order dated 8-2-1991. It is only in the event of any additional construction being found to have been made to the Cellar portion subsequent to the said date, that the question of including any portion of the cellar, along with the area covered by the 2nd floor of the building, for the purposes of assessment,
