Short Note : 1. The petitioner is the owner and occupier, of a house, bearing Municipal No. 925, situated in ward No. 17, Laxmibai Road. Gwalior. After the enforcement of the Madhya Pradesh Nagariya Sthawar Sampatti Kar Adhiniyam, 1964 an assessment list was finalised. Under this list the petitioner was liable to pay Rs. 91/- per year as property tax. This list was effective from 1st April 1964 as provided in clauses (i) of the proviso to sub-section (4) of section 9 of the Adhiniyam. The list so finalised was' thereafter revised. In the revised list the petitioner was assessed to property tax at the rate of Rs. 399.60/- per year by order 'of the Property Tax Officer, dated 4th 1974. This order does not mention as to from which date the assessment at the rate of Rs. 399.60/- will be effective, appears that the petitioner was issued notices for payment tax at this rate for the years 1970-71, 1971-72, 1972-73, 1973-74 and 1974-75. The petitioner was also given notices for payment of penalty for non-payment of the tax. The petitioner objected to the notice on 19th March 1976. The petitioner contended that the revised list would become operative only from 1st April 1974 and the tax at the enhanced rate could not be claimed from him for any financial year prior to 1974-75. The petitioner also objected to the demand of penalty. These objections were overruled by the Property Tax Officer. The petitioner then preferred a revision which was partly allowed by the Additional Property Tax Commissioner by his order, dated 14th April 1977. The Additional Property Tax Commissioner set aside the demand of penalty but maintained the demand of tax at the rate of Rs. 399.60/- per year from the financial year 1970-71. It is this order which the petitioner challenges by this petition under Article 226 of the Constitution. Held : The learned counsel of the petitioner contends that the revised list as provided in sub-section (4) of section 9 of the Adhiniyam would be effective "from the first day of April, following the date on which it has been finalized". Now, if we take the order of the Property Tax Officer, dated 4th March 1974, as the order finalising the revised list, in so far as the petitioner is concerned, the assessment at the new rate of Rs. Now, if we take the order of the Property Tax Officer, dated 4th March 1974, as the order finalising the revised list, in so far as the petitioner is concerned, the assessment at the new rate of Rs. 399.60/- would be effective only from 1st April 1974 and not for any earlier period. It is therefore, clear that the demand of tax at this rate for the years 1970-71 to 1973-74 was bad. For the period from 1970-71 to 1973-74 the petitioner was liable to pay tax only at the rate of Rs. 91/- per year as mentioned in the previous list. 2. The petition is allowed. The respondents are restrained from recovering property tax from the petitioner for the years 1970-71, 1971-72, 1972-73 and 1973-74 at the rate of Rs. 399.60/- The property tax for these years can be recovered only at the rate mentioned in the list which was in operation before the order, dated 4th March 1974. Petition allowed.