MUNICIPAL CORPORATION Vs. HUKUMCHAND MILLS LTD

JUDGEMENT

(1.) THIS revision petition under Section 392 of the M. P. Municipal corporation Act (for short 'the Act') is directed against the appellate order dated 18-2-1987 passed by the VIIth Additional Judge to the Court of District Judge, indore in Civil Misc. Appeal No. 131 of 1986.

(2.) CIRCUMSTANCES giving rise to the revision petition are these. The respondent owns and posesses immovable property within the jurisdiction of the municipal Corporation, Indore (for short 'the Corporation' ). Notice dated 13-9-1985 under Section 146 of the Act was served on the respondent. Objections to the same along with grounds were delivered at the Municipal office as required under Section 147 of the Act and the Special Assessment Officer, by his order dated 28-6-1986 decided the objections and instead of Rs. 6,70,424. 40 p. as stated in the notice the tax was reduced to Rs. 5,08,208. 76 p. and made payable from 1-4-1985.

(3.) AGGRIEVED by the order aforesaid the present respondent preferred an appeal as provided under Section 149 of the Act. By the impugned order passed in appeal, the case has been remanded on the ground that the enhancement in the assessment has not been done after determining the standard rent and also on the ground that property tax cannot be levied with retrospective effect.