Food Corporation Of India vs State Of Punjab & Others

The Supreme Court examined the validity of the Municipal Committee's order amending the property tax assessment under Section 67 of the Punjab Municipal Act, 1911. The Court held that the retrospective amendment of the assessment was invalid as it violated principles of natural justice, particularly since the Corporation was not given a fair opportunity to contest the assessment. The Court ruled in favor of the Food Corporation of India, quashing the amendment and reinforcing the necessity of adhering to procedural fairness in tax assessments.