https://www.taxtmi.com/caselaws?id=279846 Section 67 of the Punjab Municipal Act, 1911 was construed as conferring a broad power to amend an assessment list "at any time", including after the list had become final and after the relevant year had expired. Read with section 66, the scheme allowed later correction of omissions caused by fraud, accident or mistake, and the amendment could operate on the assessment years to which the list related. The later insertion of section 68A, which expressly limited the operation of amendments for erroneous included valuations, confirmed that section 67 carried no such temporal restriction. The Municipal Committee could therefore amend earlier lists and bring escaped property to tax for past years. en-us Tue, 09 Aug 1977 00:00:00 +0530 Mon, 08 Apr 2019 15:25:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279846 Section 67 of the Punjab Municipal Act, 1911 was construed as conferring a broad power to amend an assessment list "at any time", including after the list had become final and after the relevant year had expired. Read with section 66, the scheme allowed later correction of omissions caused by fraud, accident or mistake, and the amendment could operate on the assessment years to which the list related. The later insertion of section 68A, which expressly limited the operation of amendments for erroneous included valuations, confirmed that section 67 carried no such temporal restriction. The Municipal Committee could therefore amend earlier lists and bring escaped property to tax for past years. Case-Laws Indian Laws Tue, 09 Aug 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279846