https://www.taxtmi.com/caselaws?id=292609 A statutory power to "enhance" an assessment was held to mean a monetary increase in an existing assessment on the same property, not the creation of a new and independent assessment by splitting a previously consolidated holding into separate holdings. Where the Municipality went beyond enhancement and made a fresh assessment on property not separately assessed before, its action was treated as outside the Act. Civil jurisdiction remained available to challenge ultra vires municipal action, so the civil suit was maintainable and the appeal was dismissed. en-us Thu, 28 Jul 1898 00:00:00 +0521 Fri, 01 Jan 2021 12:30:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=292609 A statutory power to "enhance" an assessment was held to mean a monetary increase in an existing assessment on the same property, not the creation of a new and independent assessment by splitting a previously consolidated holding into separate holdings. Where the Municipality went beyond enhancement and made a fresh assessment on property not separately assessed before, its action was treated as outside the Act. Civil jurisdiction remained available to challenge ultra vires municipal action, so the civil suit was maintainable and the appeal was dismissed. Case-Laws Indian Laws Thu, 28 Jul 1898 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=292609