Judgment

MATHEW, J. :- The appellant, Punjab National Bank Limited, is the owner of a building bearing municipal No. 5, Parliament Street, New Delhi. After completion of its construction, it was occupied on July 1, 1958. The building was not entered in the assessment list which was to be operative during the period from April 1, 1958 to March 31, 1959. On September 4, 1959, the New Delhi Municipal Committee, the respondent here, purporting to act under S. 67 of the Punjab Municipal Act, 1911, hereinafter referred to as the Act, issued a notice to the appellant stating :

"This is to inform you that your building mentioned at the back of this letter has been completed and is in fact occupied from 1-7-1958 and ought to be assessed to House tax by amending the list for 1959-60 under S. 67 of the Municipal Act, 1911 and this Committee has, vide resolution No. 30 dated 10-7-1959 proposed to amend the list for the year 1959-60 by inserting the said property on an annual value as given at the back of this letter.

"It is further proposed that the tax will take effect from 1-4-1959.

"Notice is hereby given to you under Section 67 of the P.M. Act that the Committee will consider the question of t