JUDGMENT

D.P. Mohapatra, J.-The legality and validity of the order amending the assessment list in respect of its property by the Municipal Committee, Sangrur in the State of Punjab is under challenge in this appeal filed by the Food Corporation of India (hereinafter referred to as the Corporation ).

2. The assessment in question relates to a godown described in the notice as "property unit No. 239-Block No. 1 situated within the local limits of the Municipality". By notice No.110/HP dated 27.6.1991 issued under Section 67 of the Punjab Municipal Act, 1911 (for short the Act ) the Municipal Committee intimated the Corporation that it intends to amend/revise the assessment in respect of its property and if the Corporation has any objection it may file the same along with documentary proof in support, within a month. The relevant portion of the notice is extracted hereunder :

"To

The District 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