Case: Shibji Khestshi Thacker Vs. Commissioners Of Dhanbad Municipality And Ors

to (g) of sub-section (1). Two of such ways, as provided in clauses (c) and (e), are as under:-"(c) By enhancing the valuation of, or assessment on, any holding, which has been incorrectly valued or assessed by reason of fraud, misrepresentation or mistake.""(e) Where the percentage on the annual value at which any tax is to be levied has been altered by the Commissioners under the provision of section 104, by making a corresponding alteration in the amount of tax payable in each case."14. Then, sub-section (2) of this Section makes it obligatory on the Commissioners to give at least one months notice to any person interested, of any alteration which they propose to make under clause. (a), (b), (c), (d) or (dd), of sub-section (1), and of the date on which the alteration will be made. It is to be noted that clause (e), extracted above, has. not been referred to in sub-section (2).Section 115 speaks of publication of notice of assessment. It says that when the assessment list mentioned in section 89 or section 105 has been prepared or revised, the Chairman shall sign the same, and shall give public notice, by beat of drum and by placards. posted up in conspicuous places through the municipality, of the place where the said list may be inspected. Sub-section (2) further requires that in all cases in which any property is for the first time assessed or the assessment is increased, notice shall be given thereof to the owner or occupier of the property, if known.15. Having perused the various relevant provisions referred to by Mr. Niren De, we are of opinion that under the scheme of the Act, the old assessment does not come to an end in respect of a holding the moment new valuation and assessment lists are ordered to be prepared by the Commissioners of the Municipality; nor is there anything to show that if a holding is left out from the general revisional assessment for any good reason, then, in respect thereof, the old assessment comes to an end after five years ending on the first day of the April next following the completion of a new revised list.16. Mr. Niren De placed emphasis on the word "all", immediately preceding the word "holdings" in the latter part of Section 102, and submitted that it indicates that no holding can be left out from the preparation of valuation list.17. It is nobodys case that the appellants holding was left out from the old assessment. So far as the revised assessment is concerned. Section 102 has to be read not in isolation but in conjunction with Section 106. The language of Section 106 is flexible enough to enable the Commissioners to leave out for some good reason, any holding from the revision of the valuation and assessment lists. Th e Word "ordinarily", tones down the force of "shall which immediately precedes it, and indicates that the requirements with regard to revision of the assessment in every five years and to include all the holdings, are not absolute but only director y and can be departed from in extraordinary circumstances, or in the case of particular holdings for good reasons. This being the correct import of the word "ordinarily", it follows therefrom that in the case of a holding which is excluded from the quinquennial revision of assessment. the old valuation and assessment lists do not lapse but continue to remain in force till they are altered or amended in accordance with the procedure laid down in the Act. This position of the law is clear from a reading of the last clause of sub-section (2) of Section 106, which provides that every valuation and assessment entered in a valuation or assessment list shall be valid from the date on which the list takes effect in the municipality and until the first day of the April following the completion of a new list. The key word repeatedly occurring in the sub-section is "list" which appears to have been advisedly used in singular, in contradistinction to "lists employed in plural, in sub-section (2) such distinctive use of the word "list" in these sub-sections, puts it beyond doubt that in respect of a holding which, for some reason, is not included in the five-yearly revision, the old valuation or assessment list continues till a new Est is completed and the 1st day of April following such completion is reached.In this view of the matter, the High Court was right in holding that the demand based on the previous list of valuation and assessment of the suit holding, did not lapse on the first of April 1950 for the mere reason that a general revision of valuation and assessment lists in the Municipality was undertaken and the appellants holding was not subjected to that revision.18. The first contention of Mr. De is accordingly rejected.19. In regard to the second contention of Mr. De, we find that this plea was not taken at any stage before the Courts below. It was not even faintly adumbrated in the written statement filed by the defendant-appellant in the Suit. No issue was framed on this point, nor was any such argument advanced before the High Court. It is a mixed question of law and fact. It cannot be allowed to be raised at this stage, for the first time, in special appeal, as the plaintiff-respondent had no opportunity to lead evidence to show that the requirements of the law had been complied with before increasing the assessment. We are told that similar suits have been filed by the Municipality against the appellant for recovery of tax pertaining to subsequent periods. If that be so, the appellant is at liberty to raise this objection in these Suits in a proper manner. But, in this case, for reasons already stated, we refuse to entertain this plea raised for the first time in this Court. No other point has been pressed into arguments on behalf of the appellant.

Decision (1 = appeal accepted, 0 = rejected): 0

Explanation:
0[ds]Having perused the various relevant provisions referred to by Mr. Niren De, we are of opinion that under the scheme of the Act, the old assessment does not come to an end in respect of a holding the moment new valuation and assessment lists are ordered to be prepared by the Commissioners of the Municipality; nor is there anything to show that if a holding is left out from the general revisional assessment for any good reason, then, in respect thereof, the old assessment comes to an end after five years ending on the first day of the April next following the completion of a new revised list.Niren De placed emphasis on the word "all", immediately preceding the word "holdings" in the latter part of Section 102, and submitted that it indicates that no holding can be left out from the preparation of valuationis nobodys case that the appellants holding was left out from the old assessment. So far as the revised assessment is concerned. Section 102 has to be read not in isolation but in conjunction with Section 106. The language of Section 106 is flexible enough to enable the Commissioners to leave out for some good reason, any holding from the revision of the valuation and assessment lists. Th e Word "ordinarily", tones down the force of "shall which immediately precedes it, and indicates that the requirements with regard to revision of the assessment in every five years and to include all the holdings, are not absolute but only director y and can be departed from in extraordinary circumstances, or in the case of particular holdings for good reasons. This being the correct import of the word "ordinarily", it follows therefrom that in the case of a holding which is excluded from the quinquennial revision of assessment. the old valuation and assessment lists do not lapse but continue to remain in force till they are altered or amended in accordance with the procedure laid down in the Act. This position of the law is clear from a reading of the last clause of sub-section (2) of Section 106, which provides that every valuation and assessment entered in a valuation or assessment list shall be valid from the date on which the list takes effect in the municipality and until the first day of the April following the completion of a new list. The key word repeatedly occurring in the sub-section is "list" which appears to have been advisedly used in singular, in contradistinction to "lists employed in plural, in sub-section (2) such distinctive use of the word "list" in these sub-sections, puts it beyond doubt that in respect of a holding which, for some reason, is not included in the five-yearly revision, the old valuation or assessment list continues till a new Est is completed and the 1st day of April following such completion is reached.In this view of the matter, the High Court was right in holding that the demand based on the previous list of valuation and assessment of the suit holding, did not lapse on the first of April 1950 for the mere reason that a general revision of valuation and assessment lists in the Municipality was undertaken and the appellants holding was not subjected to thatfirst contention of Mr. De is accordinglyregard to the second contention of Mr. De, we find that this plea was not taken at any stage before the Courts below. It was not even faintly adumbrated in the written statement filed by the defendant-appellant in the Suit. No issue was framed on this point, nor was any such argument advanced before the High Court. It is a mixed question of law and fact. It cannot be allowed to be raised at this stage, for the first time, in special appeal, as the plaintiff-respondent had no opportunity to lead evidence to show that the requirements of the law had been complied