F.C.I. vs STATE OF PUNJAB .

The Supreme Court examined the validity of the Municipal Committee's order amending the property tax assessment of the Food Corporation of India under Section 67 of the Punjab Municipal Act, 1911. The Court held that the Corporation's objections regarding the retrospective nature of the tax revision and the alleged incorrect assessment of the godown's capacity were not substantiated. The Court upheld the Municipal Committee's authority to amend the assessment list, affirming the legality of the notice issued for the tax revision.