https://www.taxtmi.com/caselaws?id=168571 Under the Bombay Municipal Boroughs Act, 1925, an assessment list for property tax became operative only when authenticated within the relevant official year, because the statutory scheme treated authentication as completing the assessment process and fixing liability for that year. Authentication after the year's expiry did not validly impose revised tax rates, leaving the assessment list void and inoperative against rate-payers. On limitation, a challenge to a void levy accrued when the municipality sought to recover tax on the basis of that list; absent proof of when demand notices were issued or payments made, the municipality failed to show that the suit was filed beyond the six-month limit. en-us Wed, 24 Mar 1976 00:00:00 +0530 Fri, 13 Mar 2015 11:21:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168571 Under the Bombay Municipal Boroughs Act, 1925, an assessment list for property tax became operative only when authenticated within the relevant official year, because the statutory scheme treated authentication as completing the assessment process and fixing liability for that year. Authentication after the year's expiry did not validly impose revised tax rates, leaving the assessment list void and inoperative against rate-payers. On limitation, a challenge to a void levy accrued when the municipality sought to recover tax on the basis of that list; absent proof of when demand notices were issued or payments made, the municipality failed to show that the suit was filed beyond the six-month limit. Case-Laws Indian Laws Wed, 24 Mar 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168571