This is an appeal by the Municipal Corporation, Indore against the judgment and decree passed by the VII Additional District, Judge, Indore, confirming the judgment and decree of the trial Court. This appeal was admitted on the following substantial questions of law:

"1. When the Municipal Corporation adopted house tax assessment list for the year 1967-68 by EX.D-4 for the subsequent year 1968-69, whether it was necessary to give an opportunity to the respondent assessee as required by S.145 of the Municipal Corporation Act

2. Whether the jurisdiction of the Court is excluded by virtue of S. 189 when notice u/s. 369 of the Municipal Corporation Act was sent under certificate of posting?".

Held: Since the second question goes to the root of the jurisdiction of the civil Court to entertain such a litigation let's take first that question. Shri S.J. Dhanji learned counsel for the Municipal Corporation relying on the decision of the Supreme Court in Rata Shoes Company v. Jabalpur Municipality(A1R 1977 SC 955) has contended that civil Courts will have no jurisdiction in view of the provisions of Sec. 189 of the M.P. Municipal Corporation Act, 1956 (for short 'the Act'). In aforesai