Judgment

KAILASAM, J. :- This appeal is by special leave against the judgment and order of the High Court of Madhya Paradesh, Bench at Indore, revising the order of the Additional District Judge and holding that the appellant is liable to pay tax from April 1, 1954 and not from April 1, 1965 only as held by the District Judge.

2. The appellant is the owner of a factory at No. 1, Shivaji Nagar, Indore. On January 8, 1954 the rental of the factory was assessed at Rs. 564 per month and the house-tax payable at Rs. 475/14/ with effect from April 1, 1951.

3. The dispute is whether tax is payable form April 1, 1954. By an order dated March 20, 1956 the house-tax was determined at Rs. 891/1/- per annum by the Municipal Corporation with effect from April 1, 1954. Against the said assessment the appellant preferred an appeal before the Municipal Appeal Committee, Indore. The Appeal Committee allowed the appeal and remanded the case for deciding it on merits after giving a hearing to the appellant. After remand the Municipal Corporation again inquired into the matter and determined the rental value at Rs. 940/- per month and reduced the tax to Rs. 793/2/- per year by an order dated 11th Februar