Rai Vimal Krishna & Ors vs State Of Bihar & Ors

The Supreme Court addressed the assessment of property tax under the Patna Municipal Corporation Act, 1951, specifically examining Sections 123, 130, 132, 133, 137, 138, and 149. The Court held that the assessment process must adhere strictly to the statutory provisions outlined in the Act, emphasizing the necessity for proper valuation and assessment lists to be prepared and maintained. The Court ruled in favor of the appellants, finding that the Corporation had failed to follow the mandated procedures in assessing their properties for tax purposes.