MUNICIPAL CORPORATION OF CITY OF HUBLI vs SUBHA RAO HANUMATHARAO PRAYAG & ORS.

The Supreme Court held that under Sections 78 to 84 of the Bombay Municipal Boroughs Act, 1925, the authentication of the assessment list must occur before the expiry of the official year for it to be valid and effective. The Court ruled that failure to authenticate the assessment list within the official year renders it void and inoperative, thus not creating any tax liability for rate-payers. The appeal was dismissed, affirming the lower court's decree that the appellant could not recover property tax at revised rates due to late authentication.