- (1.) Leave granted.
(2.) After hearing both the counsel, we are of the opinion that the order of the High Court quashing all the assessments made by, the Corporation for the assessment years 1988-89 and 1989-90 cannot be up held. The assessments were made in pursuance of a pursis entered into in a prior representative litigation but thereafter individual notices were given to the tax payers. It has been stated by the Municipal Corporation in its Special Leave Petition that out of a total of 47502 tax payers, 31788 property owners accepted the rateable value proposed and put their signatures in acceptance thereof. 13547 tax payers neither filed any objections nor turned up for hearing despite notices. Only about 3167 tax payers actually objected to the determination of the rateable value. The figures given are subject to verification but it is quite clear that a considerable body of citizens did not object to the re-assessments proposed.
(3.) In view of this, we modify the High Court's order and declare that the assessments made on the assesses who had not,filed any objections or had accepted the rateable value proposed by the corporation will stand. So far as persons who had raised objections are concerned, the order of the High Court setting aside the assessments is upheld. It will, however, be open to the corporation to make the assessment afresh after considering the objections individually.;