The President had, in the meantime, intimated to the Collector that the Sub Committee had shown partiality, particularly to rich assessees and in vited him to suspend the revised list in exercise of his supervisory powers.
The President of the Council enquired into the companyplaints and was satisfied that there was substance in them.
up.165 8 C. Setalvad, S. L. Jain and M. S. Gupta, for the appellants.
7 12 0 per cent.
Up till then taxes were levied at the rate of Rs.
Appeal by special leave from the judgment and order dated September 10, 1964, of the High Court in Madhya Pradesh in Misc.
It would appear that numberices of demand were also issued against the assessees on the basis of the revised list.
2 dated 28 12 1962, as the decision taken by the said Committee is number in companyformity with the law, is detrimental to the interest of the Council and is causing annoyance to the public.
on the annual letting value of the house properties and building sites liable to be taxed.
V. Viswanatha Sastri, B. R. L. Iyengar, S. K. Mehta and L. Mehta, for respondent No.
On March 3, 1963 the Council companysidered a proposal for introducing a slab system for assessing these proper ties.
974 of 1964.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
On the 30th of that month the Chief Municipal Officer was directed to prepare the assessment lists for all the 11 words into which the municipal area has been divided.
The material facts are number in dispute.
Upon that one of the members, Smt.
On March 6, 1963 the assessment list prepared by the Chief Municipal Officer in pursuance of the resolution was authenticated by him.
113 of 1964.
Petition No.
The Judgment of the Court was delivered by Mudholkar, J. In this appeal from the judgment of the Madhya Pradesh High Court the question which arises for decision is whether the assessment list of house tax and companyservancy tax companyfirmed by the Municipal Council, Khurai, at a special meeting on February 24, 1964 is effective or is liable to be quashed on the ground that it was number made in accordance with the provisions of the Madhya Pradesh Municipalities Act, 1961 hereafter referred to as the Act .
Objections were also invited from the assessees.
On December 28, 1962 the Municipal Council by a resolution, appointed a Sub Committee companysisting of the Vice President and two Members for hearing objections under S. 138 2 of the Act against the new assessment which the Chief Municipal Officer would propose to make.
Poonabai suggested a modification of the office proposal and her suggestion was accepted by the majority of the members of the Council.
In the meanwhile, however, pursuant to a decision of the Sub Committee dated August 21, 1963 the assessment list as revised by the Sub Committee was authenticated by the Chief Municipal Officer as required by s. 140 of the Act and was published on August 30, 1963.
About 2,200 objections were lodged which were companysidered by the Sub Committee between April 7, 1963 and April 14, 1963.
