R.RAMANARAYANAN Vs. CHIDAMBARAM MUNICIPALITY

JUDGEMENT

(1.) One decade, two years and a few months is the age of the lis which has led to the captioned second appeal. A plaint was presented on 26/2/2009 on the file of -Principal District Munsif's Court at Chidambaram- (hereinafter -trial Court- for the sake of brevity) and this plaint was taken on file as O.S.No.27 of 2009 by the trial Court. In this plaint, a notice pertaining to property tax, namely a notice dtd. 29/1/2009 (Ex.A1) was called in question primarily on two grounds, i) it is time barred and ii) it has been issued in the name of a dead person. This property tax notice had been issued by the -Chidambaram Municipality-, which shall hereinafter be referred to as -said Municipality- for the sake of convenience and clarity.

(2.) The -appellant-, who is the protagonist of captioned second appeal, shall be referred to as -plaintiff- for the sake of convenience and clarity. After full contest, trial Court by judgment and decree dtd. 30/8/2011 decreed the suit, 'said Municipality' carried the matter in appeal by way of a regular first appeal under Sec. 96 of -The Code of Civil Procedure, 1908- ('CPC' for the sake of brevity) vide A.S.No.3 of 2012 on the file of -Subordinate Judge's Court, Chidambaram- (hereinafter -first Appellate Court- for the sake of convenience) and the first Appellate Court, after full contest, allowed the first appeal in and by judgment / decree dtd. 23/7/2012.

(3.) The -plaintiff-, who shall also be referred to as -Assessee- from hereon and henceforth, has carried the matter in appeal to this Court, the captioned appeal is obviously a second appeal and it is under Sec. 100 CPC.