NEW DELHI MUNICIPAL COMMITTEE vs LIFE INSURANCE CORPORATION OF INDIA

The Supreme Court held that under Section 67 of the relevant statute, the Municipal Committee has the authority to amend assessment lists at any time, including for past years, to correct omissions. The Court clarified that the expression 'at any time' does not limit the Committee's power to amend only to the future but allows for corrections to be made retroactively if necessary. The High Court's conclusion that amendments could only operate prospectively was overturned, affirming the Committee's broad powers to ensure accurate assessments.