Judgment

MUDHOLKAR, J. : In this appeal from the judgment of the Madhya Pradesh High Court the question which arises for decision is whether the assessment list of house tax and conservancy tax confirmed by the Municipal Council, Khurai, at a special meeting on February 24, 1964 is effective or is liable to be quashed on the ground that it was not made in accordance with the provisions of the Madhya Pradesh Municipalities Act, 1961 (hereafter referred to as the Act).

2. The material facts are not in dispute. On December 28, 1962 the Municipal Council by a resolution, appointed a Sub-Committee consisting of the Vice-President and two Members for hearing objections under S. 138 (2) of the Act against the new assessment which the Chief Municipal Officer would propose to make. On the 30th of that month the Chief Municipal Officer was directed to prepare the assessment lists for all the 11 wards into which the municipal area has been divided. Up-till then taxes were levied at the rate of Rs. 7-12-0 per cent on the annual letting value of the house properties and building sites liable to be taxed, on March 3, 1963 the Council considered a proposal for introducing a slab system for assessin