TaxTMI 
TaxTMI 
1988 (5) TMI 37
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....ncil. We propose to refer to respondent No. 1 as " the company ". The relevant facts lie within a narrow compass and there is no dispute regarding the same. Property tax was levied by the Municipal Council on the immovable properties of the company within the territorial limits of the Municipal Council in respect of the years 1970-71, 1971-72 and 1972-73. In September, 1973, the Municipal Council claimed that it had detected certain new constructions and alterations in the existing construction belonging to the company and a report to that effect was made to the Standing Committee. A proposal was submitted to the Standing Committee to increase the property tax in respect of the said immovable property from April 1, 1970, to March 31, 1974.....
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....that the alteration made in the assessment list after following the procedure under section 123(1) of the said Act does not become effective for any period prior to the commencement of the official year in which the alteration in the assessment list is made and the municipality is not entitled to levy tax for an official year or any part thereof which has already expired. The Division Bench pointed out in the present case that the alteration in the assessment list was made after March 31, 1974, and before March 31, 1975. In view of this, the said alteration could not have the effect of increasing the assessment for any year prior to the year commencing from April 1, 1974. It is the correctness of this decision which is sought to be assailed....
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....g at the time when the amendment is made by insertion or alteration of an entry under section 82(1) of the Act. The submission of Mr. Parekh, learned counsel for the appellant, is that the aforesaid case before the Full Bench was wrongly decided and, as the judgment under appeal follows the said decision of the Full Bench, that judgment is also erroneous and liable to be set aside. In our view, this contention must be negatived in view of the decision of this court rendered by a Bench of three learned judges in Municipal Corporation of City of Hubli v. Subha Rao Hanumantharao Prayag [1976] 3 SCR 883. A perusal of the said decision makes it clear that this court took the view that the scheme of the relevant provisions of the Bombay Municipa....
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....re us. In that judgment, this court pointed out that once it was accepted that the process of levying the tax is complete only when the assessment list is authenticated and it is only then that the tax is levied on the rate-payers, it is difficult to resist the conclusion that the authentication must be made within the official year. The tax, being a tax for the official year, must obviously be levied during the official year and since the levy of the tax is complete only when the assessment list is authenticated, it must follow that the authentication must take place in the official year. Mr. Parekh urged, although not with much conviction, that the decision of this court in the case of Municipal Corporation of City of Hubli v. Subha Rao ....