https://www.taxtmi.com/caselaws?id=164327 After supersession of a municipality, the statutory scheme may allow the State Government to authorise an officer to act in place of the Commissioners so that the review mechanism remains workable, and the appointed officer can validly dispose of review applications. Enhancement of valuation under the revaluation provision is permissible only if the authority proves that the earlier assessment was vitiated by fraud, misrepresentation, or mistake; where that statutory foundation is not established, the reassessment cannot stand and the increased municipal demand fails. 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 After supersession of a municipality, the statutory scheme may allow the State Government to authorise an officer to act in place of the Commissioners so that the review mechanism remains workable, and the appointed officer can validly dispose of review applications. Enhancement of valuation under the revaluation provision is permissible only if the authority proves that the earlier assessment was vitiated by fraud, misrepresentation, or mistake; where that statutory foundation is not established, the reassessment cannot stand and the increased municipal demand fails. Case-Laws Indian Laws Fri, 04 Feb 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164327