JUDGMENT

K. JAGANNATHA SHETTY, J.:- This appeal by leave from a judgment of the M.P. High Court concerns the scope of Section 415 of the M. P. Municipal Corporation Act, 1956 (the Act for short).

2. The circumstances can be shortly stated :

Within the Jabalpur Municipal Corportion limits, there is a Mandi established under the M.P. Krishi Upaj Mandi Adhiniyam, 1973 (Adhiniyam) covering an area of 55 acres. It is enclosed by high boundary wall and is under the control and jurisdiction of the Krishi Upaj Mandi Samiti or otherwise called the Market Committee. Under Section 7 of the Adhiniyam, the Market Committee is a body corporate with power to provide facilities for regulation of buying and selling of agricultural produce and establishment of proper administration of the market. Section 7(3) of the Adhiniyam provides that notwithstanding anything contained in any enactment for the time being in force, every market committee shall for all purposes, be deemed to be a local authority. Inside the Mandi, the market committee appears to have constructed office buildings, shop complexes, godowns, market yards, shades and other buildings. The Jabalpur Municipal Corporation assessed property t