Assessment list amendment notice must state specific grounds and be supported by material; vague enhancement cannot stand.

A notice for amendment of an assessment list under Section 67 of the Punjab Municipal Act must clearly state the specific ground for the proposed amendment, give meaningful notice, and allow objection, in line with natural justice. A notice that does not disclose whether the action rests on omission, erroneous valuation, fraud, accident, mistake, or another definite basis is legally deficient. The record here also lacked primary material supporting the alleged increase in godown capacity and the adopted rate of assessment, showing lack of application of mind. The amendment, appellate affirmation, and State Government order were therefore unsustainable, and the assessee succeeded.

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Issues: Whether the notice issued for amendment of the assessment list under Section 67 of the Punjab Municipal Act, 1911 was vague and unsupported by material, and whether the resultant enhancement of property tax could be sustained.

Analysis: The statutory scheme governing assessment and further amendment of an assessment list requires that the Committee specify the ground on which amendment is proposed, give the affected person meaningful notice, and afford an opportunity to object. A notice that does not clearly disclose whether the proposed action is based on omission, erroneous valuation, fraud, accident, mistake, or any other definite ground does not satisfy the statutory requirement or the principles of natural justice. The record also did not disclose any primary material supporting the alleged increase in the godown capacity or the rate adopted for assessment. The amendment, appellate affirmation, and the State Government's order were therefore unsupported by relevant material and suffered from lack of application of mind.

Conclusion: The notice and the consequential enhancement of assessment were unsustainable, and the assessee succeeded.

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