WPMS No. 3024 of 2001 Hon. Prafulla C. Pant, J. Heard Shri J.S. Bisht, Advocate for the petitioners and Shri Harsh Vardhan Shah, Advocate for the respondents. By means of this writ petition, the petitioners have challenged the order dated 09.10.1998, passed by Chief Judicial Magistrate, Almora, in Appeal No. 06 of 1995, , dismissing the appeal. Perusal of the papers on record, shows that the assessment in question relates to house No. 35, Mohalla Chausar, Almora, made by Nagar Palika, for the assessment year 1994-95, and the annual rental value of the house was assessed at Rs. 35,000/- after reducing it from Rs. 60,000/-. The appeal filed by the petitioners before the Chief Judicial Magistrate under Section 160 of U.P. Nagar Palika Adhiniyam, 1916, was barred by time. The appellate court did not find satisfactory explanation for condoning the delay in filing the appeal, and dismissed the appeal. The said satisfaction is factual, recorded by the appellate court. This Court, in its writ jurisdiction is not inclined to interfere with the satisfaction, recorded by the Chief Judicial Magistrate, Almora. The writ petition is dismissed summarily. (P. C. P., J.) Dt. 16.09.2009 S