https://www.taxtmi.com/caselaws?id=164327 The Court held that the Assistant Special Officer lacked jurisdiction to hear the review petition under Section 117(1) of the Bihar and Orissa Municipal Act, 1922. The order rejecting objections and enhancing valuation of municipal taxes was declared without jurisdiction. The Municipality failed to establish fraud, misrepresentation, or mistake in the original assessment. Consequently, the appeal was allowed, the High Court's decree was set aside, and the suit was decreed with costs throughout. en-us Fri, 04 Feb 1966 00:00:00 +0530 Sun, 17 Aug 2014 13:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164327 The Court held that the Assistant Special Officer lacked jurisdiction to hear the review petition under Section 117(1) of the Bihar and Orissa Municipal Act, 1922. The order rejecting objections and enhancing valuation of municipal taxes was declared without jurisdiction. The Municipality failed to establish fraud, misrepresentation, or mistake in the original assessment. Consequently, the appeal was allowed, the High Court's decree was set aside, and the suit was decreed with costs throughout. Case-Laws Indian Laws Fri, 04 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164327