INDORE NAGAR PALIK NIGAM Vs. BHATIA MOTOR TRANSPORT

JUDGEMENT

(1.) THIS Revision is directed against the judgment and order dated 7.2.1992 of xth Additional District Judge, passed in Civil Mice, Appeal No. 38/91, whereby while accepting the appeal, the assessment order and the valuation of immovable property, passed by the Corporation had been set aside Brief history of the case is that applicant -corporation issued a general notice for assessment of tax for the year 88 -89, 89 -90, on the basis of tax assessed on the earlier years. The objection regarding the some was filed by the non -applicant. The same was over -ruled and the annual letting value of immovable property was assessed to Rs. 42,460/ -. The assessee filed an appeal. The same was accepted on the ground that the assessment of tax is -to be heard on the basis of standard rent. Hence this revision.

(2.) THE contention of the learned counsel for the applicant is two fold. Firstly, the assessment of annual letting value of the year prior to 88 -89 has become final, as no appeal against the same was filed and the same has been adopted for the year 88 -89 and 89 -90, and therefore, no objection for the same could be taken. The second contention of the learned counsel for the applicant is that the assessment, atleast of those years, which have become final, could be re -opened.

(3.) NOW , so far as the impugned order regarding the assessment years 88 -89 and 89 -90 is concerned, that appears to be correct, as the annual letting value has to be assessed on the basis of the standard rent. It is this, that has been decided by the First Appellate Court. The general notice even for adoption of assessment of earlier years would amount to notice to the parties, and they can take objection about the assessment despite having failed to raise objection for the assessment of earlier years.