JUDGMENT : Das, J. - This is an application under Article 226 of the Constitution of India for a writ in the nature of Mandamus or any other 'appropriate writ of the like nature. The facts leading up to this application briefly stated are there: The Petitioner is the owner of holding No. 90307 in Circle No. 5 of the Puri Municipality. The last assessment list under the Bihar and Orissa Municipal Act, 1922, was prepared in the year 1947-48 when the valuation and assessment of Municipal tax was the sole responsibility of the Councillors. That list remained in force for five years that is till 31st March, 1953. The Orissa Muicipal Act, 1950 (Orissa Act XXIII of 1950; hereinafter referred to as 'the Act' came into force on the 11th of November, 1950. The Government therefore, took up the question of revising the assessment on the basis' of the new Act, and issued appropriate instructions in pursuance of which the Municipal Council passed a resolution on 28-11-1952 of the preparation of a valuation list; and the Executive Officer started the preparation of the said list in December, 1952. Accordingly, the Executive Officer published a notice on 9-12-1952 u/s 141 of the Act requesting all the rate-payers to furnish him by 15-12-52 with in formations in regard to their holdings under eight different captions stated in that notice. The said notices was circulated from day to day by beat of drum and through loud speakers between the 10th and the 15th of December, 1952. It was also published in the Daily issues of the 'Samaj' and the 'Amrit Bazar Patrika' and was also put up on the notice boards of the Railway Station Civil Court, Collectorate, Excise Office Civil Surgeon District Board and superintendent of Police. Although the last date in the notice for submission of returns was 15-12-1952 it was subsequently extended by ten days to 25-12-1952. Many tax-payers submitted their returns to the Executive Officer but the Petitioner or has father, however, did not furnish any such return or information. The Executive Officer thereafter started his local inspection of the holdings in different circles within the Municipality, which, continued for about three months beginning from January, 1953. Many tax-payers submitted their returns to the Executive Officer but the Petitioner or has father, however, did not furnish any such return or information. The Executive Officer thereafter started his local inspection of the holdings in different circles within the Municipality, which, continued for about three months beginning from January, 1953. The valuation list was completed and placed before the Municipal Council in its meeting held on 23-3-53 for fixing the percentage on the valuation of holdings at which the tax: was to be levied u/s 144 of the Act from 1-4-53; The Council, however, refused to take action on the ground that it was incomplete and defective, and requested the State Government to continue the old rate till the end of the year 1953-54. 2. The Government in the Development Department communicated to the Chairman of the Municipal Council by a telegram on 31-3-53 that it is open to the Council to revise take percentage on the basis of the new valuation today to give effect to the revised assessment from tomorrow. If the percentage is not revised today, levy wills at the existing percentages of new valuation. The Executive Officer accordingly notified the assessment list u/s 152 (1, on 31-3-53. Certain difficulties having arisen, the Municipal Council on 17-4-53 passed another resolution requesting the Government to pass orders u/s 425 of the Act to obviate the difficulties in giving effect to the provisions of the Act in regard to the collections under the new assessment list. The Government passed orders u/s 425, read with Section 146 (1, of the Act which was communicated to the District Magistrate by letter No. 5093 L.S.G., dated the 5th June, 1953, to the effect that as the new valuation list was not complete in respect of waste and agricultural lands for want of prescribed rules, the effect of the revised list Would be postponed for one year until the 1st of April, 1954. The Council thereafter, by their resolution dated 22-12-53 direct the Executive Officer to initiate necessary action for giving effect to the new assessment from 1-4-54. The Council thereafter, by their resolution dated 22-12-53 direct the Executive Officer to initiate necessary action for giving effect to the new assessment from 1-4-54. The Executive Officer accordingly after checking each item of the valuation list which he had prepared in between January and March, 153, completed the list, and the Municipal Council determined the percentage of tax on this valuation list by their resolution dated 25-3-54, and accordingly, the assessment list was prepared and published in accordance with law. 3. The Petitioner was served with a notice in May, 1954, for the payment of a sum of Rs. 23-14-0 per annum, in accordance within the revised estimate under the Act. The Petitioner on receipt of the notice of assessment preferred: an appeal u/s 153 of the Act on the ground that the valuation list was prepared without any notice to him without any enquiry, and in contravention of the procedure laid down in the Act. The Petitioner also moved the appellate authority (the Collector of Puri, for a reference, to this Court u/s 154 of the Act. 4. The questions posed for reference were Whether the enquiry mentioned u/s 142 of the Act for determination of the annual value shall be made in accordance with the procedure laid down in Section 143(2), Whether the expression may whenever he thinks fit in Section 143 has a compulsory force meaning "shall"? The appellate authority rejected the Petitioner's prayer for reference to this Court by his order dated 8-2-55. He, however, heard the all on merits and confirmed the assessment by his order dated 28-3-55. It is against this order that the Petitioner has filed the present petition. 5. The contentions raised by Mr. Mohanty, learned Counsel for the Petitioner, were that the notice u/s 152(2) of the Act, against the Petitioner increasing his assessment is illegal, ultra vires, void and unenforceable, inasmuch as the procedure prescribed in Section 143 read with sections 142 and 146 of the Act has not been complied with. The procedure as prescribed in Section 143 is obligatory and the failure of the Executive Officer to comply with the requirements of the procedure makes the entire assessment invalid. The power conferred on the Executive Officer to determine the annual value of the holdings u/s 142 is exercisable only "as hereinafter provided". The procedure as prescribed in Section 143 is obligatory and the failure of the Executive Officer to comply with the requirements of the procedure makes the entire assessment invalid. The power conferred on the Executive Officer to determine the annual value of the holdings u/s 142 is exercisable only "as hereinafter provided". The Executive Officer should, therefore, have followed the same procedure in 1953-54 while revising the valuation must and the assessment. It was also contended that the Council while taking recourse to a measure of taxation should scrupulously comply with the obligations imposed upon them by the Statute under which they derive their authority. After the arguments were closed, and we reserved our judgment, Mr. Mohanty, on the following morning drew our attention in paragraph 8(k), of his petition to the effect that in any base, the list of 1953, having been abandoned by the Government in their No. 11,198 L.S.G., date 24-12-53, the said list is irrelevant for the purpose of determining the validity on the fresh list prepared in 1953-54, now under challenge. 6. The Chairman in his affidavit stated that true, the Government by their telegram dated 31st March, 1953, directed him to revise the percentage on the new valuation on that very date, and to give effect to the revised assessment from the following day but later the Government by their letter No. 5 (93 L. S. G., dated 5th June, 1953, purported to have passed an order u/s 425, read with Section 146(1), of the Act to the effect that the effect of the revised list be postponed for one year until the 1st day of April; 1954. Further, the Government by their letter No. 7521 L.S.G., dated 13-8-53, directed that the revised assessment list prepared under the provisions of the Act should be given effect to from 1-4-53 which means that the previous order of the Government issued in their telegram No. 3245 L.S.G., dated 31st March, 153, stood automatically cancelled and that all proceedings in connection with the revised assessment including the publication u/s 152 of the Act should remain inoperative. Thereafter the Municipal Council by their resolution dated 22-12-1953 directed the Executive Officer to initiate necessary action for giving effect to the new assessment from 1-4-54, and the Executive Officer in his turn after having given wide notice, continued the process of the preparation of the valuation must which ultimately was placed before the Municipal Council for fixation of the percentage which they did by their resolution dated 23-3-4, and accordingly the assessment list was prepared and published in accordance with law. Hence, the valuation list is neither invalid, nor inoperative and as such, the assessment made on the Petitioner's holding is quite legal and binding and the tax demanded from him is under the authority of law. The averments on behalf of the State is almost on the same terms. 7. Before specifically dealing with the contentions raised by Mr. Mohanty, learned Counsel on behalf of the Petitioner, I would like to indicate briefly the relevant provisions relating to the scheme of taxation under the Act. Imposition of taxes has been dealt with in Chapter XIII under sections 131 to 151. Section 151 of the Act empowers the Municipal Council to impose the tax within the limits of the Municipality with the sanction of the State Government. Assessment of tax on the annual value of the holdings has been dealt with under sections l57 to 151 of which sections 142 and 143 are really relevant for purposes of the present petition. Section 152 deals with the publication of notice of assessment and Section 153 gives the right of appeal to the tax-payer. 8. The whole argument of Mr. Mohanty rests upon sections 142, 143 and 152 of the Act. I would, therefore, quote the said sections hereunder: Section 142. When it has been determined to impose any tax to be assessed on the annual value of holdings, the Executive Officer after making such inquiries, as may be necessary shall determine the annual value of all holdings within the Municipality as hereinafter provided and shall enter such value in a valuation list. When it has been determined to impose any tax to be assessed on the annual value of holdings, the Executive Officer after making such inquiries, as may be necessary shall determine the annual value of all holdings within the Municipality as hereinafter provided and shall enter such value in a valuation list. Section 143 The Executive Officer in order to prepare the valuation list, may whenever he thinks fit by notice, require he owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holdings containing such particulars as the Executive Officer may direct and the Executive Officer or any person authorised by him in writing in that behalf at any time between sunrise and sunset may enter, Inspect, and measure any such holding after having given forty-eight hours previous notice of their intention to the occupier thereof. Section 152(1), When the assessment list, mentioned in Section 145, has been prepared or revised the 'Executive Officer shall sign the same and shall give public notice by beat of drum and' by placards posted up in conspicuous places throughout the municipality of the place where the said list may be inspected. (2) The Executive Officer shall, also in all cases in which any property is for the first time assessed or the assessment is increased, give notice thereof to the owner or occupier of the property, if known. 9. Thus, u/s 142 what is required of the Executive Officer is that he shall determine the annual value of all holdings within his municipality after making such enquiries as may be necessary. Thereafter, u/s 143, the Executive Officer, in order to prepare the valuation list, may, whenever he thinks fit, by notice require, the owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holding' containing such particulars as he may direct. Hence. Thereafter, u/s 143, the Executive Officer, in order to prepare the valuation list, may, whenever he thinks fit, by notice require, the owners or occupiers of all holdings to furnish him with returns of the rent or annual value thereof and a description of the holding' containing such particulars as he may direct. Hence. It is apparent that the provision regarding returns from all owners of all holdings u/s 142 of the Act, is not obligatory as the requisition for such returns is conditioned by and limited to necessity, and the provision u/s 143 read with section enjoins uniformity only with regard to the principle of valuation, and not with regard to the procedure for enquiry and returns thus necessitating the use of the phrase "may whenever he thinks fit by notice". Thus, the element of discretion is apparent from the plain grammatical meaning of the sections 142 and 143 of the Act. Here the Executive Officer had taken all necessary steps for a complete and comprehensive enumeration during January and March, 1954, and general notices were issued to the residents of different circles in the town. Hence, there is no question of any individual notice to the rate-payers, the period as I have already stated having been extended for one year by the State Government u/s 425 read with Section 146 (1, of the Act, the proceedings from December, 1952, to March, 1954 will be deemed to be one: continuous proceeding, and the, Executive Officer having gone from holding to holding after due notice, the provisions of the Act have been substantially complied with. 10. I will now deal with the arguments as advanced by Mr. Mohanty, learned Counsel for the Petitioner. Mr. Mohanty at the first place, contends that the notice u/s 152(2) of the Act regarding the increase of assessment is illegal, ultra vires, void and unenforceable inasmuch as the procedure prescribed in Section 143 read with sections 142 and 143 to all the tax-payers for submission of returns of the rent or annual value of their holdings. As I have said before, the language employed in sections 142 and 143 cannot be construed to be mandatory. In both the sections, the word 'may' has been used. As I have said before, the language employed in sections 142 and 143 cannot be construed to be mandatory. In both the sections, the word 'may' has been used. u/s 12, the executive Officer would prepare the valuating must after making such inquiries as may be necessary and u/s 143 regarding the calling for return for the ascertainment of the annual value, the words employed are may whenever he (Executive Officer, thinks fit by notice" require the owners or occupiers of all holdings to furnish him with returns on the rent or annual value thereof and a description of he holdings containing such particulars as the Executive Officer may direct. Mr. Mohanty in support of his contentions relied upon a decision of the Judicial Committee Bhuban Mohan Basack v. Chairman of the Municipal Commissioners Dacca and Ors. AIR 1929 P.C. 272 That was a case u/s 102 of the Bengal Municipal Act (3 of 1884,) and it was held that u/s 102, a percentage once fixed remains in force in spite of new variation until the order of the commissioners determining such percentage is rescinded and until the commissioners at a meeting determine some other percentage on the valuation of the holdings at which the rate will be levied from the beginning of the next year. I do not see how this case is of any help to the contentions of Mr. Mohanty. Mr. Mohanty also drew our attention to the original decision of the Calcutta High Court from which the above appeal to the Privy Council arose AIR 1926 Cal. 607,. Mr. Mohanty next contended that the Executive Officer not having given fresh notice in 1954, and not having followed the same procedure for the revised assessment the whole assessment is illegal. He contends that the act of the Execution Officer is a judicial act and as such, it requires notice and enquiry and for this purpose, he relied upon a number of decisions which are not necessary to be referred to here, as the principles laid down therein are fundamental in character and have never been questioned. He next contended that the phrases "as may be necessary" and "whenever he thinks fit" as used in sections 142 and 143 of the Act should be read as mandatory and relied upon a passage in 'Maxwell on the Interpretation of Statutes' (10th Edition, at page 248. He next contended that the phrases "as may be necessary" and "whenever he thinks fit" as used in sections 142 and 143 of the Act should be read as mandatory and relied upon a passage in 'Maxwell on the Interpretation of Statutes' (10th Edition, at page 248. The leaned author while dealing with the subject states that it is important to notice the distinction between a discretion to exercise a power and a discretion to determine only whether the occasion for it has arisen. Keeping this distinct in view from the aforesaid phrases used in sections 142 and 143 of the Act, it is apparent that the Legislature in its wisdom had left it to the discretion of the Executive Officer. Mr. Mohanty further relied upon a decision of the House of Lords Roberts v. Hopwood and Ors. 1925 A.C. 578. That was a case under the Metropolis Management Act, 1855; under which a metropolitan borough council as the successor of the Board of Works were enjoined to do certain things and the words used were "shall employ such servants as may be necessary and may allow such servants such wages "as may think fit". The passage relied upon by Mr. Mohanty at page 613 is that the words "may think fit" do not mean "as they choose". The measure is not the volition of the person vested with the discretion, it is the suitability or adequacy or fitness of the amount in the reasonable judgment of the person vested with the discretion. I do not see how this case can be of any help to Mr. Mohanty particularly when reasonable discretion has been used by the Executive Officer in following the resolutions passed by the Municipal Council from time to time and the orders of the State Government. In the view that we have taken above the contentions in paragraph 8(k) of the petition is of no avail to the Petitioner. 11. Mr. H. Mohapatra learned Counsel on behalf of the Chairman of the Puri Municipality, relied upon his affidavit filed in this Court and contended that the procedure as laid down in the Act having been substantially and effectively complied with the assessment in question is valid and operative. In support of his contention he took us through several sections of the Act. Mr. In support of his contention he took us through several sections of the Act. Mr. Mohapatra first contended that u/s 146(1), the period fixed is ordinarily five years unless the Government otherwise direct. Therefore, the last assessment having been made in 1917-48 would ordinarily be in force tilt 31-3-53; and the Government by their letter No. 7521 L.S.G. dated 13-8-53 having executed the period until 1-4-54, the effect was the old assessment and the old valuation continued till 31-3-54 and the new valuation continued till 31-8-54 and the new valuation with the new assessment came into force from 1-4-54. He further contended that from the Act it is apparent that whenever the Legislature contemplated a notice by the tax-payers, it was always to be by a 'written notice'. On the contrary whenever a notice to the tax-payer is contemplated, it is only by a 'notice'. In chapter XIII of the Act, the words 'shall', 'may', and may if he thinks fir have been used in various sections and in Section 139 all the three expressions have been used. Therefore, it is clear that the Legislature fully knowing the implications of these expressions have deliberately used them at their appropriate places. Hence the words as they are used under sections 142 and 143 of the Act leave no doubt that the power is nothing but discretionary. In Section 284 the words used are: the Executive Officer may after due inquiry by notice require the owner or person claiming to be the owner to secure, enclose, or cleanse the same". But no such expression as "after due enquiry" has been employed in sections 142 or 143. Further, in Section 289(2) the words "reasonable inquiry" are to be found. Therefore, the intention of the Legislature under sections 142 and 143 cannot but be to give a discretionary power to the Executive Officer, or else it could have qualified the powers with one or more of such expressions. Mr. Mohapatra also referred us to Section 371 of the Act; clause (1), of which provides that assessment by the Municipality are not to be impeached, provided that the provisions of the Act have been in substance and effect complied with, and that further no proceedings under the Act shall, merely for defect in form, be quashed or set aside by any Court. 12. 12. We are thus satisfied that the provisions of the Act have been fully complied with and the Executive Officer having used a reasonable discretion in the matter, it cannot be held to have contravened any of the provisions of the Act, and necessarily, the assessment cannot be held to be illegal. 13. Thus, there does not appear to be any substance in any of the contentions raised by Mr. Mohanty of behalf of the Petitioner. We accordingly refuse to issue a writ and the petition is dismissed with costs. There will be two sets of costs, as both the State and the Chairman, Puri Municipal Council appeared and contested the petition. Narasimham, C.J. 14. I agree. 15. Petition dismissed. Final Result : Dismissed