( 1. ) THIS is a petition filed by the petitioner seeking a direction for quashing of the notice purporting to have been issued under section 146 of the M. P. Municipal Corporation Act, dated 13-9-1983. According to the petitioner, by this notice it was alleged that the valuation of the building has been increased and accordingly it is proposed to assess the property tax from 1-1-1981, at the rate of Rs. 17,94,230 per year on annual letting value Rs. 89,71,150. It is alleged that this notice mentions four inconsistent reasons for the said increase: (1) assessment for the first time under section 143, (2) increase in annual letting value on reassessment, (3) increase in cost of building or its market value, and (4) on account of increase in rent. It is also alleged by the petitioner that the notice does not show as to on account of which out of the above four reasons the increase is proposed. This notice proposed imposition of increased property tax with retrospective effect from 1-1-1981. At the time of arguments it was also contended that this notice does not mention the details of property and its situation.

( 2. ) ACCORDING to the petitioner, the petitioner is a company