KAYAMKULAM MUNICIPALITY Vs. UMMERKUTTY

JUDGEMENT

(1.) Plaintiff's suit against the defendant for declaration that the assessment of building tax of his building in the defendant Municipality is without any basis was decreed by the Munsiff, Kayamkulam. Injunction was also granted in favour of the plaintiff restraining the defendant from realising the building tax from him on the basis of the assessment. Defendant's appeal was not allowed by the Additional District Judge-I, Mavelikara. Aggrieved by the findings of the Courts below, the appellant(defendant) has filed the above second appeal.

(2.) Plaintiff was served with a notice on 14-12-1978 demanding payment of Rs. 234/- as half yearly tax for the building. He contended that ho has filed a petition on 1 l-l-1979slatingthat the assessment was arbitrary. It is stated in the plaint that the plaintiff received many notices asking him to pay the tax, that on 18-5-1981 he received a notice dated 30-4-1981 calling upon him to pay the entire tax arrears for the period 1978-79 to 1980-81 to the tune of Rs. 1404.50, that he had filed a petition dated 11-1-1979 contending that the assessment of the building tax is highly arbitrary and without any basis, that the defendant had disposed of the petition in a thoroughly arbitrary manner, that he had filed appeal on 17-8-1981 before the Municipal Council against the order of dismissal of his petition dated 11-1-1979, that his appeal was disposed of by the Council on 10-3-1982 without considering his valid objections and that the tax levied is not based on actual data necessary for the determination of the tax but on surmises and so it cannot be sustained legally.

(3.) Defendant filed written statement contending that the assessment of the building tax cannot be questioned before the civil court. Defendant also denied the allegation of arbitrariness or any other high-handedness in determining the building lax.