MUNICIPAL COUNCIL, KHURAI AND ANOTHER vs KAMAL KUMAR & ANOTHER

The Supreme Court held that the assessment list prepared under the Madhya Pradesh Municipalities Act, 1961 was invalid as it did not comply with the procedural requirements of Article 265 and Section 137 of the Act. The Court found that the objections raised by assessees were based on a slab system that was later revoked, thus failing to provide a proper opportunity for objections as mandated by law. The delegation of powers to a sub-committee for hearing objections was also deemed improper, leading to the conclusion that the assessment list could not be upheld.