1991 (4) TMI 108

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....6.99 as refund of house tax paid by it in excess to the defendants. The courts below have decreed the plaintiff's suit. The facts giving rise to this appeal are that the property of the plaintiff was assessed to house tax on the annual rental value of Rs. 1,400 up to the year 1970-71. During the year 1971-72, the annual rental value of the property was assessed at Rs. 20,750 by an order dated M....

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....uit and that the plaintiff, not having preferred appeals against the orders of assessment for the years 1972-73 and 1973-74 was not entitled to refund. The courts below, after considering the respective contentions of the parties, decreed the suit. It is against this judgment and decree of the courts below that the Municipal Corporation, Ludhiana, has filed this second appeal. Learned counsel f....

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....against the assessment or levy of any tax or against the refusal to refund any tax under this Act shall lie to the Deputy Commissioner or to such other officer as may be empowered by the State Government in that behalf. Learned counsel for the appellant further submits that it is well settled that, in matters of taxation, there is no question of res judicata because each year's assessment is final....

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....cipal Committee, a new assessment list every year or adopt the valuation and assessment contained in the list for any year with such alterations as may, in a particular case, be deemed necessary, as valuation and assessment for the year following. In the present case, the assessment for the year 1971-72 was adopted by the Municipal Committee for the years 1972-73 and 1973-74 in so far as the plain....