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    <title>2003 (7) TMI 688 - Supreme Court</title>
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    <description>Where the statute requires public notice of an assessment list, the prescribed mode of publication was held directory because effective notice had been achieved through newspaper publication and individual service, with objections actually filed. An assessment list duly prepared and published remained operative and could be used for tax recovery while objections or appeals were pending, since filing objections did not suspend enforceability absent a contrary statutory order. The Court also accepted area-wise and phased assessment, holding that the governing provisions and rules permitted fresh assessment lists for specified areas within the corporation. The statutory challenge to the assessment process therefore failed.</description>
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    <pubDate>Mon, 07 Jul 2003 00:00:00 +0530</pubDate>
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      <title>2003 (7) TMI 688 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=171602</link>
      <description>Where the statute requires public notice of an assessment list, the prescribed mode of publication was held directory because effective notice had been achieved through newspaper publication and individual service, with objections actually filed. An assessment list duly prepared and published remained operative and could be used for tax recovery while objections or appeals were pending, since filing objections did not suspend enforceability absent a contrary statutory order. The Court also accepted area-wise and phased assessment, holding that the governing provisions and rules permitted fresh assessment lists for specified areas within the corporation. The statutory challenge to the assessment process therefore failed.</description>
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      <pubDate>Mon, 07 Jul 2003 00:00:00 +0530</pubDate>
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