CHHAGAN LAL vs MUNICIPAL CORPORATION, INDORE

The Supreme Court held that the High Court lacked jurisdiction to interfere with the District Judge's order under Section 149(2) of the 1956 Act, affirming that the house tax proceedings were continuous and related to assessments from April 1, 1954. The Court clarified that the notice issued by the Corporation did not constitute a fresh assessment but was a continuation of prior proceedings. The appeal was dismissed, reinforcing the principle that the High Court's revisional jurisdiction under Section 115, C.P.C. cannot be invoked if jurisdictional issues were not raised at the lower court level.