9911796707
TMI Blog2000 (12) TMI 911X X X X Extracts X X X X X X X X Extracts X X X X ..... rtion of the notice is extracted here-under: "To The Distt. Manager, Food Corporation of India, Jakhal Road, Sunam. Property Unit no.239 Block No.1 Which is situated in the Municipal limits Sunam, in connection with which you are hereby informed vide this notice that the amendment in the assessment of your this property is liable to be done necessarily due to the following reasons and is done as under:- Whereas your above mentioned property has wrongly been left out from the assessment list whereas it should be/should have been in the same. 2. Whereas the assessment of this property of yours was assessed less due to inadvertent mistake/fraud or intention, which needs amendment thereby. Therefore, vide this notice you are hereby informed that your above mentioned property i.e. house/shop/plot alongwith office, godowns and quarters, the assessment of the same is being amended due to the aforementioned reasons w.e.f. the year 1986-87 as per details mentioned hereunder and the new assessment is fixed as below. Any objection in this behalf may be given in writing alongwith the documentary proofs in support of the same within one month from today. Property House/ Name of the N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by it was liable to be rejected. Regarding the withdrawal of the previous notice, the assessing officer stated that the said notice was issued proposing a revision of the tax on the ground that the building/godown had undergone a change which, on verification, was found to be incorrect; therefore the said notice was withdrawn. Regarding the rate of rent per bag the assessment officer held that the tax is to be assessed on the basis of rent @ 20 paise per bag per month which, in his view, was the rate at which godowns were being let out in the town. On these findings the assessment list was amended/ revised fixing ₹ 4,62,487.50 and the order was given effect from the year 1986-87. In the appeal filed by the Corporation the Additional Deputy Commissioner, Sangrur by order dated 22.7.92 confirmed the order of the assessment with the modification that the amended assessment list will be given effect from 1.4.92 in place of the year 1986-87. From the orders it appears that the appellate authority, rejecting the objection raised by the Corporation against the rate of 20 paise per bag per month fixed by the assessing officer, gave the reason: "because in principle it has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng to Municipal Fund and Property. The procedure for assessing immovable property is dealt with in sections 63 to 68A. Section 63 deals with preparation of assessment list. Section 64 deals with publication and completion of the assessment list. Section 65 mandates the Committee to give public notice for the time fixed for revising the assessment list. Section 66 which deals with settlement of lists lays down that after the objections have been inquired into and the persons making them have been allowed an opportunity of being heard either in person or by authorised agents, as they may think fit, and the revision of the valuation and assessments has been completed, the amendments made in the list shall be authenticated by the signatures of at least two members of the committee, who shall at the same time certify that no valid objection has been made to the evaluation and assessment contained in the list, except in the cases in which amendments have been entered therein and subject to such amendments as may thereafter be duly made, and that the tax so assessed shall be deemed to be the tax for the year commencing on the first day of April of the year in which notice was issued under ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment list on grounds of fraud, accident or mistake on the part of the Committee or of the assessee. On a reading of the afore-quoted provisions, it is clear that while vesting the power in the Committee to amend an assessment list, the Legislature has taken care to specify the circumstances in and the grounds on which such amendment may be made; it has also laid down the manner in which such amendment or revision of the assessment list is to be made. Care has also been taken to comply with the principle of natural justice by making the provision for giving notice to the person who is likely to be affected by the proposed amendment giving him not less than a month's time to tender objection, if any, to the Committee and allowing him an opportunity of being heard in support of the objections raised. Notice to the affected person mandated in the section is not an empty formality; it is meant for a purpose. A vague and unspecific notice will not provide reasonable opportunity to the noticee to file objection meeting the reasons/grounds on which the amendment of the assessment list is proposed to be made. Such a notice cannot be taken to be complying with the statutory requirement. On p ..... X X X X Extracts X X X X X X X X Extracts X X X X
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