SHERTHALLAI MUNICIPALITY Vs. ST. MARYS CHURCH

JUDGEMENT

(1.) The appeal is by the plaintiff-Municipal Commissioner who is the executive authority of the Sherthallai Municipal Council in O.S. 4.30 of 1957 on the file of the additional Munsiff's Court, Sherthallai.

(2.) The suit is for recovery of Rs.1263.75 being the property tax due from the defendants for the second half of 1954-55 and the first half of 1955-56. Though the suit was decreed by the Trial Court and the lower appellate court this court in second appeal dismissed the same reversing the decisions of the courts below. The appeal is filed against the judgment and decree in the second appeal after obtaining leave.

(3.) The learned single judge dismissed the suit on the grounds that the Commissioner has not obtained the approval of the Municipal Council as required by S.372 (g) of the Travancore District Municipalities Act XXIII of 1116 to institute the suit and that the suit is not maintainable as there was no demand made in time in accordance with R.30 (3) of the Taxation and Finance Rules. S.372 (g) of the Travancore District Municipalities Act, 1116 (Act XXIII of 1116) reads :-