https://www.taxtmi.com/caselaws?id=192082 A notice for amendment of an assessment list under Section 67 of the Punjab Municipal Act must clearly state the specific ground for the proposed amendment, give meaningful notice, and allow objection, in line with natural justice. A notice that does not disclose whether the action rests on omission, erroneous valuation, fraud, accident, mistake, or another definite basis is legally deficient. The record here also lacked primary material supporting the alleged increase in godown capacity and the adopted rate of assessment, showing lack of application of mind. The amendment, appellate affirmation, and State Government order were therefore unsustainable, and the assessee succeeded. en-us Fri, 01 Dec 2000 00:00:00 +0530 Fri, 12 May 2017 15:18:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192082 A notice for amendment of an assessment list under Section 67 of the Punjab Municipal Act must clearly state the specific ground for the proposed amendment, give meaningful notice, and allow objection, in line with natural justice. A notice that does not disclose whether the action rests on omission, erroneous valuation, fraud, accident, mistake, or another definite basis is legally deficient. The record here also lacked primary material supporting the alleged increase in godown capacity and the adopted rate of assessment, showing lack of application of mind. The amendment, appellate affirmation, and State Government order were therefore unsustainable, and the assessee succeeded. Case-Laws Indian Laws Fri, 01 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192082