NEW DELHI MUNICIPAL COMMITTEE Vs. PUNJAB NATIONAL BANK LIMITED

JUDGEMENT

(1.) The question for decision in this appeal is whether a property which was not included in the assessment list in the previous year although it was in existence in that year can be added to the list by amendment under Section 67 of the Punjab Municipal Act, 1911 in the year for which house-tax is payable. The question involves the interpretation of Sections 61 to 68 of the said Act.

(2.) The circumstances in which the question has arisen are briefly these :-

(3.) The respondent objected to the levy of tax. OJ November 20, 1959 after hearing the objections, the Municipal Committee which will hereafter be described as the appellant, passed aresolution fixing the annual value of the said property at Rs. 709,2241-less 10 per cent and on December 21, 1959 a bill for Rs. 63,830187 was sent to the respondent on account of House-tax for the period 1-4-1959 to 31-3-1960.