VINAYAGAM Vs. COMMISSIONER, VILLUPURAM MUNICIPALITY

JUDGEMENT

(1.) This Second Appeal is filed by the plaintiff who has lost the suit for permanent injunction restraining the Commissioner, Villupuram Municipality from mutating the tax records.

(2.) The short facts of the case is that the suit property belongs to one Sabapathy, who is the grandfather of the plaintiff. The Commissioner, Villupuram Municipality has mutated the tax records in favour of the plaintiff on 27.01.1990 based on the request made by the plaintiff's father. Consequently the Town Survey Record and patta got transferred in the name of the plaintiff and the plaintiff continues to pay the tax. While so, the 2nd defendant Shanmugham has no right with the property attempt to include his name in the tax register maintained by the Municipality. Hence the suit.

(3.) The 1st defendant has filed written statement, wherein, it is stated that based on the decree passed in O.S.No.574 of 1980, the 2nd defendant Shanmugam has obtained declaration of title over the suit property. The first appeal preferred against the judgment and decree was dismissed in A.S.250 of 1982. Further, Second Appeal in S.A.No.1352 of 1984 also been dismissed on 13.09.1996 confirming the judgment and decree of the trial Court. Therefore, the request of 2nd defendant for mutation of tax register in respect of 6 cents out of 12 cents in Survey No.40/7 as per Court decree cannot be restrained.