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Issues Involved:
1. Legality and validity of the order amending the assessment list by the Municipal Committee. 2. Vagueness and lack of particulars in the notice issued for amending the assessment list. 3. Basis for increasing the capacity of the godown and the rate of rent. 4. Application of statutory provisions and principles of natural justice. 5. Dismissal of the writ petition by the High Court. Issue-wise Detailed Analysis: 1. Legality and Validity of the Order Amending the Assessment List: The appeal challenges the legality and validity of the Municipal Committee's order amending the assessment list for the Corporation's property. The assessment in question pertains to a godown described in the notice as "property unit No.239-Block No.1 situated within the local limits of the Municipality." The Municipal Committee issued a notice under section 67 of the Punjab Municipal Act, 1911, intending to amend/revise the assessment due to alleged errors in the previous assessment. 2. Vagueness and Lack of Particulars in the Notice: The Corporation contended that the notice seeking revision of the assessment list was vague and lacked particulars. The notice did not specify the reasons or grounds for the proposed amendment, nor did it indicate any material basis for the revision. The Court noted that "Notice to the affected person mandated in the section is not an empty formality; it is meant for a purpose." A vague notice does not provide a reasonable opportunity for the noticee to file objections, thereby failing to comply with statutory requirements. 3. Basis for Increasing the Capacity of the Godown and the Rate of Rent: The Corporation denied any additional tax liability, asserting that no changes had been made to the godown since the last assessment. The assessing officer's order increased the property tax based on an erroneous capacity of the godown (2,06,656 bags instead of 1,84,000 bags) and a rate of rent per bag (20 paise per bag per month). The Court found no basis for these increases, stating that "neither the discussions in the orders under challenge indicate any basis for increasing the capacity of the godown from 1,84,000 to 2,06,656 bags, nor has our attention been drawn to any primary material in support of the order." 4. Application of Statutory Provisions and Principles of Natural Justice: The Court examined the relevant statutory provisions under Chapter IV of the Punjab Municipal Act, 1911, particularly sections 63 to 68A, which govern the assessment and amendment of property lists. The Court emphasized that the Legislature specified the circumstances and grounds for amending an assessment list and mandated notice to the affected person, ensuring compliance with principles of natural justice. The notice issued to the Corporation failed to meet these statutory requirements, rendering the amendment process flawed. 5. Dismissal of the Writ Petition by the High Court: The Corporation's writ petition, challenging the orders of the statutory authorities, was summarily dismissed by the Punjab & Haryana High Court without providing reasons. The Supreme Court found this dismissal erroneous, stating, "The High Court was in error in dismissing the writ petition summarily by passing an unreasoned order as has been done in this case." Conclusion: The Supreme Court allowed the appeal, set aside the High Court's order dismissing the writ petition, and quashed the orders passed by the assessing authority, the appellate authority, and the State Government. The Court concluded that the notice was vague, issued without due application of mind, and the grounds for the amendment were unsupported by material evidence.
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