KALYAN MUNICIPAL COUNCIL vs USHA PAPER PRODUCTS PVT. LTD.

The Supreme Court upheld the principle that the authentication of the assessment list for property tax must occur within the official year, as established in Municipal Corporation of City of Hubli v. Subba Rao Hanumatharao Prayag & Ors., [1976] 3 S.C.R. 883. The Court emphasized that if the assessment list could be altered at any time, it would create uncertainty for property owners regarding tax liabilities. The appeal against the Bombay High Court's decision was dismissed, affirming the necessity of timely authentication for tax levies.