https://www.taxtmi.com/caselaws?id=168570 An amendment to a municipal assessment list under Section 82(3) of the Bombay Municipal Boroughs Act, 1925 operates only from the commencement of the current official year in which the amendment is made. Construing "current official year" in its statutory context, the court held that enhanced tax can be recovered only for the proportionate remainder of that year, not for earlier expired official years. That reading was supported by the annual character of assessment under Sections 81(6) and 84, which confine the authenticated list's effect to the year in force and treat taxation year by year. The contrary retrospective construction was rejected as inconsistent with the statutory scheme. en-us Thu, 11 Nov 1971 00:00:00 +0530 Fri, 13 Mar 2015 11:06:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168570 An amendment to a municipal assessment list under Section 82(3) of the Bombay Municipal Boroughs Act, 1925 operates only from the commencement of the current official year in which the amendment is made. Construing "current official year" in its statutory context, the court held that enhanced tax can be recovered only for the proportionate remainder of that year, not for earlier expired official years. That reading was supported by the annual character of assessment under Sections 81(6) and 84, which confine the authenticated list's effect to the year in force and treat taxation year by year. The contrary retrospective construction was rejected as inconsistent with the statutory scheme. Case-Laws Indian Laws Thu, 11 Nov 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168570