PUNJAB NATIONAL BANK vs NEW DELHI MUNICIPAL COMMITTEE

The Supreme Court ruled that under Section 67 of the Punjab Municipal Act, 1911, the New Delhi Municipal Committee (NDMC) is permitted to amend the assessment list even after the deadline of March 31, 1959, for the assessment year commencing April 1, 1959. The Court clarified that the phrase 'at any time' in Section 67 allows for such amendments post-deadline, thus validating the imposition of house tax on the appellant's building for the year 1959-60. The appeal was dismissed, affirming the NDMC's authority to include the building retrospectively in the assessment list.