(1.) The Chickmagalur Town Municipal Council, by its President, filed six suits, viz., O.S.85, 87, 88, 97, 99 and 131 all of 1964, in the Court of the Munsiff, Chickmagalur, for the, recovery of house tax. In O.S. Nos.85, 87 and 88 the defendant was Kempamma. The defendant in O.S.97 and 131 was B.C. Linganniah. The defendant in O.S.99 was A. H. Ramaswamy. The defendants, appearing by the same Advocate, filed similar Written statements, resisting the plaintiff's claim, mainly on the ground that the procedure contemplated under S.73(2) of the Town Municipalities Act, 1951 (hereinafter called the Act) has not been followed and, as such the demand is illegal. Pending disposal of the suits, B.G.Linganniah died and Kempamma, was brought on record as his legal representative.
(2.) Four issues were framed in the suits. They are identical except for the amount claimed in the arrears of house tax under issue No.1. Issues Nos.2 and 3, in all the six suits, were as below- 2. Whether the suit is premature and not maintainable ? 3. Whether the plea set up by defendant is not tenable ? "
(3.) One witness (PW.1) was examined for the plaintiff, and Exts.P1 to P26 were marked. The defendants did rot adduce any oral evidence. Exts.D1 and D1(a) were marked for the defendants. All the six suits were clubbed together and tried and disposed of by a common judgment. At the end of paragraph 10, and in paragraphs 11, 12 and 13 of that judgment, it is stated as below :