Law:

Section:

(a) Punjab Urban Immovable Property Tax Act (XVII of 1940)----------Ss. 7, 9-Valuation of hands inadvertently omitted from first list, but made up by a second list Prepared before expiry of 5 years-Second Valuation List not an amendment of first list. Some time in 1941, a valuation list was made under section 7 (1). Objections were invited and heard and the list became final and operative from the 1st of October 1941. Although the notice purports to have caused a draft valuation list of all buildings and lands within the limits of the rating area, it appears that in actual fact lands were inadvertently excluded from it. On the 12th of January 1942, therefore, the Government notified another assessing authority, who prepared a fresh list, this time covering agricultural land only, and, going through all the formalities of inviting and hearing objections, made the, list operative from the 1st of April 1942. Held, a second valuation list cannot be made until the expira­tion of five years from the date when the first list becomes operative and that Government can extend this period by six months or reduce it by a year but that, in the absence of such extension or reduction, the list prepared under section 7 shall remain in force until it is superseded by a new list. It is hardly conceivable that an amendment intended to make up for an omission can have the effect of bringing the list into accord with the existing circumstances. The intention of this part of the section appears to be to meet altered conditions such as may arise from the addition of an entire estate to the limits of the Corporation. The second list was not an amendment of first list under section 9. (b) Punjab Urban Immovable Property Tax Act (XVII of 1940),----- -----S. 23-List Prepared illegally-Civil Court has jurisdic­tion to entertain suit for declaration. Where the objection of the plaintiffs, is not that their names have been entered in a validly prepared list under section 7, but that a list could not be prepared validly under that section, that is not an objection which is covered by subsection (2). It is, therefore, not a matter which the assessing authority or the appellate or the…

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