MAGDOOM SHERIFT ALIAS SULTAN SHERIFF Vs. KANCHEEPURAM MUNICIPALITY

JUDGEMENT

(1.) THE plaintiff is the appellant. He filed O. S. No. 101 of 1978 for declaration that the property tax assessment, by the defendant/municipality on him, dated 27. 12. 1977, with reference to the suit property is illegal and for consequential injunction. THE said suit was decreed in his favour , but on appeal by the Municipality the decree was reversed and the suit was dismissed holding that the enhanced assessment of property tax made by the said Municipality on 27. 12. 1977 was not illegal. THE appellate Court also held that the suit itself was not maintainable in view of Sec. 354 of the Tamil Nad u District Municipalities Act, 1920. Aggrieved by the said judgment and decree, the second appeal has been filed by the plaintiff.

(2.) THE main point argued by the learned counsel for the appellant is that the assessment made on 27. 121977, enhancing the property tax from Rs. 633-44 to Rs. 2,063-04 was not in accordance with Sec. 82 (2) of the abovesaid Act, and the decision in THE Guntur Muncipal Council v. THE Guntur Town Rate Payers' Association, (1971)2 M. L. J. (S. C.) 7.

(3.) NO doubt, in this regard the learned counsel for the respondent/municipality brought to my notice a decision of Thanikkachalam ,j. in S. Sambandamurthy Mudaliar ( decd. .) and others v. The Commissioner, Kancheepuram Municipality , S. A. NO. 318 of 1982 dt. 22. 6. 1992, wherein when a similar question arose, the learned Judge has observed as follows: 'the learned counsel for the appellant contended that the annual letting value should be determined on the basis of the fair rent, as contemplated under the Tamil Nad u Buildings (Lease and Rent Control) Act 18 of 1960 and since this method was not followed by the assessing authority, enhancement is not sustainable. But the learned counsel for the respondent pointed out that the Rent control Act is not applicable to this building, since the premises in question is a lodging house. Under Sec. 30 (3) of the Tamil Nadu Buildings (Lease and Rent Control) Act 18 of 1960 if a lodging house is let out along with furnitures , then the lodging house cannot come under the purview of the Act. Therefore, the said Act is not applicable to the said building' ;. The learned counsel for the respondent/municipality points out that in the present case also, the building is in question is a lodge similar to the lodge dealt with, in the abovesaid judgment dated 22. 6. 1992, and that therefore the said decision should be applicable in the present case also. He also submits that there is a Government order G. O. Ms. NO. 1738, R. D. L. A. , dated 25. 8. 1976 as shown in Ex. B-3, that pursuant to the said G. O. alone the assessment has been made in the present case and that hence the assessment is valid.