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1964 (12) TMI 37 - SC - Indian Laws
Whether the assessment list of house tax and conservancy tax confirmed 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 not made in accordance with the provisions of the Madhya Pradesh Municipalities Act, 1961?
Held that:- Appeal dismissed. The assessment list authenticated by the Chief Municipal Officer was not prepared according to law and, therefore, the provisions of s. 141 were not available to the Council. Upon the view we take we do not find it necessary to consider whether the reason given by the High Court is right or not.