ANIL DEV SINGH ( 1 ) THIS is a petition under Articles 226 and 227 of the Constitution of India for quashing the order of the Additional District Magistrate dated September 27, 1974 passed in Appeal No. 270 of 1970 in respect of house tax assessment year 1969-70. Respondents are the owners of 38, Golf Links, New Delhi, which was let out to the National Productivity Council of India. The Municipal Committee assessed the building to house tax for the year 1969-70 on the basis of annual value thereof calculated at a rental of Rs. 42,000. 00 per annum less 10% for repairs. Then is no dispute that the respondents paid the tax as assessed by the Municipal Committee. Subsequently, on January 17, 1970 the Muncipal Committee issued a notice to the petitioner requiring it to file objections, if any, to the proposed revision of the annual value of the property for the year in question on the ground that the actual rent being fetched by the property annually was Rs. 60,576. 00 w. e. f. July 15. 1968, and the property was under assessed. The respondents on February 9, 1970 filed their objections to the said notice but to no avail as the Committee vide Resolution No. 16 dated February 20. 1970. revised the house tax and amended the assessment list on the basis indicated in the show cause notice. Against this order, the respondents filed an appeal before the Additional District Magistrate. The Additional District Magistrate by his order dated September 27, 1974, accepted the appeal and set aside the assessment made by the Municipal Committee on the ground that section 67 of the Punjab Municipal Act does not authorise Municipal Committee to revise the annual value of the property retrospectively. While holding so the Additional District Magistrate relied upon a Full Bench decision of this Court in L. I. C. v. New Delhi Municipal Committee, rendered on March 27, 1973 in CWP No. 445/68. It is this order of the Additional District Magistrate which has been impugned in this petition. ( 2 ) LEARNED counsel for the petitioner has pointed out that the Full Bench decision of this Court in L. I. C. v. New Delhi Municipal Committee has been set aside by the Supreme Court in appeal and that decision is reported in AIR 1977 S. C. 2134. ( 2 ) LEARNED counsel for the petitioner has pointed out that the Full Bench decision of this Court in L. I. C. v. New Delhi Municipal Committee has been set aside by the Supreme Court in appeal and that decision is reported in AIR 1977 S. C. 2134. ( 3 ) THERE is no appearance on behalf of the respondents. ( 4 ) I have gone through the judgment of the Supreme Court in New Delhi Municipal Committee v. The Life Insurance Corporation of India, AIR 1977 S. C. 2134. L. I. C. v. New Delhi Municipal Committee, rendered on March 27, 1973 in CWP No. 445/68 the Supreme Court, while setting aside the Full Bench decision of this Court, held as under: - "9. In the first place, the Municipal Committee has the undoubted power under S. 67 to amend an assessment list "at any time". The width of this power may justifiably be curtailed by reading the expression "at any time" to mean within a. reasonable time" as was convassed in Punjab National Bank v. New Delhi Municipal Committee (l973) 3 SCR 189 at p. 193: ( AIR 1973 SC 674 at p. 677) but the question of reasonableness does not arise in this case and was not raised in the High Court. The point of importance is that the committee s power to amend an assessment list is not limited by the consideration that the list has already become final by authentication. It has the power to amend a list even after it is finalised and has already come into force. That is the important effect and implication of the expression "at any time" which cannot be overlooked. Assessment lists relating to property tax are generally finalised by authentication before the 31st of March and are made operative from the ensuing 1st of April to the following 31st of March, despite the fact that the list has been finalised and has come into force. The argument that an assessment list cannot be amended under S. 67 after its finalisation was rejected by this Court in the Punjab National Bank case. 10. The argument that an assessment list cannot be amended under S. 67 after its finalisation was rejected by this Court in the Punjab National Bank case. 10. If the Municipality is expressly given the power by S. 67 to amend an assessment list "at any time" and if in pursuance of that power a list can be amended after it has come into force, it is difficult to appreciate how any extra-statutory limitation can be placed upon that power. It may be assumed that the power ought to be exercised within a reasonable time since, the use of expressions of wide amplitude like "at any time" does not exclude the concept of reasonableness. But subject to that consideration, the power of amendment can be exercised even after the expiry of the year for which the list is to remain in force In other words, it is not necessary that the list which was finalised, say on the 31st of March 1963 must, if at all, be amended before the 31st of March, 1964. The list can be amended any time later which means that it can be amended even after the expiry of the 31st of March,1964. " ( 5 ) THUS, the position in law is that the Municipal Committee has undoubted power to amend the assessment list at any time even after it is finalised and has already come in force subject, of course, to the amendment being made within reasonable time. This being the legal position, the order of the Additional District Magistrate cannot stand and requires to be set aside. ( 6 ) THE writ petition, therefore, succeeds and the rule is made absolute. The impugned order passed by the learned Additional District Magistrate dated September 27, 1974. is hereby quashed. The learned Additional District Magistrate will decide the appeal afresh in accordance with law.