Dr. Devidas Lotu Bhirud & Others vs Pachora Municipal Council & Others on 6 May, 1998
In the matter of Chief Officer, Sangamner Municipal Council v. Narayandas (cited supra) the subject was that the suit was filed for declaration challenging the legality and validity of the assessment on the ground that no procedure was followed by the authority concerned relating to levy of the tax. While dealing with the matter in the above-said judgment; the decision : Bata Shoe Company, was followed. The observations from the said judgment are more than clear which are as under :-