K R GOWRI SEDHURAMAN Vs. KUMBAKONAM MUNICIPALITY

JUDGEMENT

(1.) Challenge in this second appeal is to the concurrent Judgments and decrees passed in Original Suit No.512 of 2005 by the First Additional District Munsif Court, Kumbakonam and in Appeal Suit No.76 of 2007 by the Principal Sub Court, Kumbakonam.

(2.) The appellant herein as plaintiff has instituted Original Suit No.512 of 2005 on the file of the trial Court for the reliefs of declaration and perpetual injunction, wherein the present respondent has been shown as sole defendant.

(3.) It is averred in the plaint that the plaintiff is the owner of the house situates in TS.Nos.520, 521, 522 and 525. The plaintiff has given a petition to the defendant in the year 1999 for getting permission so as to put up construction and accordingly permission has been granted. The plaintiff has finished construction and subsequently the same has been informed to the defendant. All of a sudden on 24.11.2004, the defendant has cancelled the earlier taxation numbers 26776, 26777 and 26778 and further the defendant has directed the plaintiff to pay a sum of Rs.19,940/-. The plaintiff has given a petition so as to reduce the tax fixed by the defendant and the same has been dismissed. The amending Act 65 of 1997 has not been notified and therefore, the same has not come into force. The defendant has fixed the revised tax only on the basis of the said Act. The defendant has not given any opportunity to the plaintiff before revising the tax. Under the said circumstances, the present suit has been instituted so as to declare that the demand notice dated 24.11.2004 is illegal and also for restraining the defendant from collecting the amount mentioned therein by means of permanent injunction.