MUNICIPAL COUNCIL Vs. TAJ PRAKASHA THAIKAL ESTATE

JUDGEMENT

(1.) THESE four appeals have been preferred by the Municipal Council, Tiruvarur, represented by its Special Officer, against the judgments and decrees of the learned Subordinate judge, Nagapattinam, who dismissed A.S. Nos. 120, 121, 122 and 123 of 1975 as well as the cross-objections preferred against the judgments and decrees of the District Munsif, Tiruvarur, in O.S. Nos. 226, 255, 451 and 513 of 1073 on his file. The suits were instituted by different plaintiffs for a declaration that the general revision and the subsequent increase in tax on the plaintiffs" buildings is illegal and ultra vires and for a permanent injunction restraining the defendant-Municipality from realising any amount as per the demand notices and assessments. The taxes payable by the respective plaintiffs for the properties situate within the Municipal limits of Tiruvarur were revised and enhanced in the general revision of taxes payable for all the properties situate within the Municipal area after an enquiry in the year 1970. The provisions of section 82 of the Tamil Nadu District Municipalities Act (V of 1920) were complied with for the purpose of the revision, but the provisions of section 4 of the Tamil Nadu Buildings (Lease and Rent Control) Act (XVIII of 1960) were not complied with. Therefore, the suits were filed contending that the provisions of section 4 of Act XVIII of 1960, have to be complied with and as this has not been done, the defendant-Municipality is not entitled to revise and enhance the taxes payable by the respective plaintiffs in respect of their respective properties.

(2.) AS the plaintiffs have succeeded in both the Courts below, these appeals have been admitted on the following substantial question of law, viz: " "Whether the rent fixed under the Tamil Nadu Buildings (Lease and Rent Control) Act is to be the basis for fixation of rental value under section 82 (2) of the District Municipalities Act, or whether such rental value has to be fixed independently"" The question of law, for the consideration of which these appeals have been admitted, is covered by the decision in Guntur Municipal Council v. Guntur Town Rale Payers" ASsociations1, where the Supreme Court, after considering the provisions of section 82 (2) of the Madras District Municipalities Act, in relation to the provisions of the Kent Control Acts, has held that "

(3.) IN the result, the judgment and decrees of the Courts below are confirmed, and these appeals are dismissed. There will be no order as to costs. Appeals dismissed.