COMMISSIONER Vs. P ISSAC JEBAMANI

JUDGEMENT

(1.) This Civil Revision Petition is directed against the judgment of the Principal District Judge, Tirunelveli in fixing the half yearly property tax for the house bearing door No.C-23, 24th Cross Street, Maharajanagar, Tirunelveli, owned by the respondent herein at Rs.488/- from 1.10.1998 by allowing the Appeal Against Taxation Appeal No.4 of 1999 preferred by the respondent herein against the Appeal No.259 of 1999 dated 20.9.1999 on the file of the Taxation Appellate Tribunal, Tirunelveli Municipal Corporation.

(2.) During the pendency of the Appeal Against Taxation Appeal No.4 of 1999, the owner of the property, viz., Tmt.Susila Issac Jebamani died and the respondent herein has been added as her legal representative.

(3.) Tmt.Susila Issac Jebamani was a retired teacher and she was the owner of the said premises. After her retirement, she settled in the said house in 1996 and before that, the house was let out to tenant till 1993-1994 and the half yearly tax was fixed at Rs.1,114/-. Tmt.Susila Issac Jebamani sought to fix the half yearly tax at the rate of Rs.488/- on the basis of the Special Notice served on her.