RAI VIMAL KRISHNA vs STATE OF BIHAR

The Supreme Court addressed the assessment of property tax under the Patna Municipal Corporation Act, 1951, specifically examining Sections 123, 130, 132, 133, 136, and 138. The Court held that the assessment process must adhere to the statutory provisions, including the requirement for a valuation list and assessment list to be prepared in accordance with the Act. The Court emphasized that any deviation from the prescribed procedure could render the assessment invalid, thereby upholding the appellants' grievances regarding improper tax assessment.