1. Multanchand Fulchand Sancheti, whom I will hereafter refer to as the respondent, constructed a building within the limits of the Borough Municipality of Chalisgaon. The completion certificate in respect of the building was issued by the Municipality on 18-10-1951. The building bears Municipal Census No. 331. The Borough Municipality of Chalisgaon is governed by the provisions of the Bombay Municipal Boroughs Act 18 of 1935.

On 31-3-1952, the Chief Officer of the Municipality inspected the site and amended the assessment list and incorporated therein an entty relating to the house showing that the respondent was liable to pay general house tax in respect of that house. The Chief Officer also issued a notice to the respondent inviting objections against the valuation of house No. 331.

The notice way received by the respondent on 2-4-1952, and he submitted his objection to the valuation. On 30-6-1952, the Standing Committee resolved that the assessment made by the Chief Officer was proper and on 9-7-1952, the Standing Committee rejected the objections raised by the respondent. On 10-7-1952, a bill was sent to the respondent calling upon him to pay house tax due for the year 1