https://www.taxtmi.com/caselaws?id=272408 Municipal enhancement of valuation under Section 107(1)(c) depends on the existence of jurisdictional facts: the holding must have been incorrectly valued or assessed, and the error must arise from fraud, misrepresentation or mistake. A local authority of limited jurisdiction cannot make its own jurisdiction final by wrongly finding those preliminary facts. Finality language in Section 117 does not bar civil court scrutiny where jurisdiction is disputed, and Section 119 applies only to a valid assessment made within jurisdiction. The civil court may therefore examine whether the jurisdictional facts existed; if they did not, the enhancement is ultra vires. en-us Fri, 18 Nov 1960 00:00:00 +0530 Wed, 02 May 2018 14:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272408 Municipal enhancement of valuation under Section 107(1)(c) depends on the existence of jurisdictional facts: the holding must have been incorrectly valued or assessed, and the error must arise from fraud, misrepresentation or mistake. A local authority of limited jurisdiction cannot make its own jurisdiction final by wrongly finding those preliminary facts. Finality language in Section 117 does not bar civil court scrutiny where jurisdiction is disputed, and Section 119 applies only to a valid assessment made within jurisdiction. The civil court may therefore examine whether the jurisdictional facts existed; if they did not, the enhancement is ultra vires. Case-Laws Indian Laws Fri, 18 Nov 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272408