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(11) What is necessary to determine in the present case however is the procedure which is followed in ascertaining the rateable value. Four sections namely Sections 124 to 127 of the said Act are relevant for this purpose. The said provisions read as under:- "124(1)Save as otherwise provided in this Act, the Corporation shall cause an assessment list of all lands and buildings in Delhi to be prepared in such form and manner and containing such particulars with respect to each land and building as may be prescribed by bye- laws. (2) When the assessment list has been prepared the Commissioner shall give public notice thereof and of the place where the list or a copy thereof may be inspected, and every person claiming to be the owner, lesses or occupier of any land or building included in the list and any authorised agent of such person, shall be at libarty to inspect the list and to take extracts there from free of charge. (3) The Commssioner shall, at the same time,give public notice of a date, not less than on month thereafter, when he will proceed to consider the rateable values of lands and buildings, entered in the assessment list, and in all cases in which any land or building is for the first time assessed, (for the rateable value of any land or building is increased), he shall also give written notice thereof to the owner or to any lessee or occupier of the land or building. (4) Any objection to a rateable value or (any other matter) as entered in the assessment list shall be made in writing to the Commissioner before the date fixed in the notice and shall state in what respect the rateable value, (or other matter) is disputed, and all objections so made shall be recorded in a register to be kept for the purpose. (5) The objections shall be inquired into and investigated, and the persons making them shall be allowed an opportunity of being heard either in person or by authorised agent, by the Commissioner or by any officer of the Corporation authorised in this behalf by the Commissioner. (6) When all objections have been disposed of, and the revision of the (rateable value) has been completed, the assessment list shall authenticated by the signature of the Commissioner or, as the case may be, the officer authorised by him in this behalf, who shall certify that except in the cases, if any, in which amendments have been made as shown therein no valid objection has been made to the(rateable values) or any other matters entered in the said list. (7) The assessment list so authenticated shall be deposited in the office of the Corporation and shall be open, free of charge during office hours to all owners, lessees and occupiers of lands and buildings comprised therein or the authorised agents as such persons, and a public notice that it is so open shall forthwith be published. 125. Subject to such alterations as may thereafter be made in the assessment list under Section 126 and to the result of any appeal made under the provisions of this Act, the entries in the assessment list authenticated and deposited as provided in section 124 shall be accepted as conclusive evidence : (a) for the purpose of assessing any tax levied under this Act, of the rateable value of all lands and buildings to which entries respectively relate, ... 126. (1) The Commissioner may, at any time, amend the assessment list: (a) by inserting therein the name of any person whose name ought to be inserted ; or (b) by inserting therein any land or building previously omitted ; or (e) by striking out the name of any person not liable for the payment of property taxes ; or (d) by increasing or reducing for adequate reasons the amount of any rateable value and of the assessment thereupon ; or (e) by making or cancelling any entry exempting any land or building from liability to any property tax ; or (f) by altering the assessment on the land or building which has been erroneously valued or assessed through fraud, mistake or accident; or (g) by inserting or altering an entry in respect of any building erected, re-erected, altered or added to, after the preparation of the assessment list ; Provided that no person shall by reason of any such amendment become liable to pay any tax or increase of tax in respect of any period prior to the commencement of the year (in which the notice under sub-section (2) is given). (2) Before making any amendment under sub-section (1), the Commissioner shall give to any person affected by the amendment, notice of not less than one month that he proposes to make the amendment and consider any objections which may be made by such person. 127. It shall be in the discretion of the Commissioner to prepare for the whose or any part of Delhi a new assessment list every year or to adopt the rateable values contained in the list for any year, with such alterations as may in particular cases be deemed necessary, as the rateable values for the year following, giving the same public notice as well as individual notices, to persons affected by such alterations, of the rateable values.. .as if a new assessment list had been prepared."

(12) The aforesaid four provisions are inter-linked and inter-connected. The same have to be read together in order to ascertain the scheme of the Act with regard to the procedure which is to be followed for determination of tax.

(13) As I read the said provisions the following seems to be the scheme which emanates there from :- (A)Section 124 read with Section 127 indicates that an assessment list has to be in existence for each year. Section 127 makes it clear that for each year either an assessment list will be prepared or an assessment list of an earlier year will be adopted with such alterations as may be necessary. (b) The assessment list which is prepared and/or adopted under Section 124 and/or 127 is to be in respect of the following year in which this list is prepared or adopted. (e) If an assessment list has been prepared for a year, but amendment is to be made therein, then recourse has to be had to provisions of Section 126 of the Act. In other words. Section 126 is applicable to the current year and not to the years succeeding the year in which the notice proposing change is issued under Section 126. (d) Under provisions of Section 124 a list under sub-section (1) is first prepared. Objections are invited to the said list under sub-section (3) by a public notice and if land and building is going to be assessed for the first time, or if rateable value is proposed to be increased, then individual notices have to be given to the owners or to the lessees or occupiers of the land or building. (e) When notice is issued under Section 124(3) objections can be filed to the same under Section 124(4). These objections are to be enquired into and investigated, and only after they are disposed off, can the assessment list be authenticated under Section 124(6) of the Act. If no objections are filed then again the list prepared under Section 124(1) can be authenticated under Section 124(6). It is only thereafter that tax would become payable. (f) Section 125 provides that the list authenticated under Section 124(6) shall be conclusive subject to such alterations which may be made thereto under Section 126 or as a result of any appeal which may be filed against the authenticated list. (g) Under Section 126 the amendment in the assessment list for the current year can only be made after deciding the objections which may be filed to the notice issued under Section 126(1). Thereafter the liability to pay tax would arise.

A full bench of this Court in the case of Lok Kalyan Samiti vs. Municipal Corporation of Delhi was concerned with a case where notice under Section 126 had been issued and an increased rateable value was proposed. This increased rateable value was thereafter indicated in the list for the subsequent years which were prepared under Section 124 of the Act. One of the questions which arose for consideration before the full bench was as to whether the assessment list for the subsequent years could be modified after the disposal of objections under Section 126 or not. At page 197 of the report it was observed by this court as : - "The he effect of S. 125 is that the assessment list finalised and authenticated and deposited under sub-sees. (6) and (7) of S. 124 of the Act is subject to such alterations as may be made under the provisions ofS. 126/or the result of any appeal under the provisions of this Act. Once the list so authenticated under S. 124(6) is, by virtue of S. 125, made subject to the provisions ofS. 126, the assessment list for any year where it is subject to a notice under S. 126 is really finalised only after the investigation to the proposed enhancement has been completed and finalised; authentication and deposit of the list under S. 124(6) and (7) is subject to such finalisation."