Municipal enhancement power cannot justify fresh separate assessments; civil challenge to ultra vires action remains maintainable.

A statutory power to "enhance" an assessment was held to mean a monetary increase in an existing assessment on the same property, not the creation of a new and independent assessment by splitting a previously consolidated holding into separate holdings. Where the Municipality went beyond enhancement and made a fresh assessment on property not separately assessed before, its action was treated as outside the Act. Civil jurisdiction remained available to challenge ultra vires municipal action, so the civil suit was maintainable and the appeal was dismissed.

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Issues: Whether the civil suit challenging the municipal levy was maintainable and whether the Municipality's action in splitting a previously consolidated assessment into separate assessments was an enhancement of assessment within the meaning of the Act.

Analysis: The statutory scheme permitted assessment of holdings and provided a specific procedure for review of assessments, but the bar against objections in other manners did not exclude a civil challenge where the impugned action was beyond the Municipality's powers. The power to "enhance" an assessment was construed as a monetary increase in an existing assessment on the same property, not as the making of a new and independent assessment by dividing one earlier consolidated holding into separate holdings. Since the Municipality had not merely increased the earlier assessment but had created a fresh assessment on property not separately assessed before, the action fell outside the section relied upon.

Conclusion: The suit was maintainable, the municipal action was not authorised as an enhancement under the Act, and the appeal was dismissed.

Ratio Decidendi: A statutory power to enhance an assessment does not authorise the making of a new or separate assessment by reclassifying or splitting an earlier consolidated assessment, and civil jurisdiction remains available to challenge municipal action that is ultra vires.

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