THE COMMISSIONER, KANCHEEPURAM MUNICIPALIATY Vs. HOTEL BABOO SURYA

JUDGEMENT

(1.) The defendant in O.S.No.1128 of 1993 on the file of the learned Additional District Munsif, Kancheepuram is the appellant herein. The plaintiff is the respondent. The said suit was filed for declaration that the assessment order passed by the defendant in A4/C/R.P.No.1/92 dated 08.09.1993 revising the annual value of the suit property for the purpose of tax under the Tamil Nadu District Municipalities Act, is invalid and unenforceable under law. The learned Additional District Munsif by decree and judgment dated 21.10.1998 decreed the suit and declared the impugned order as invalid and injuncted the defendant from enforcing the same. As against the same, the defendant filed an appeal in A.S.No.62 of 1999 before the learned Subordinate Judge, Kancheepuram. By decree and judgment dated 26.03.2003, the lower appellate court dismissed the appeal thereby confirming the decree and judgment of the trial court. As against the same, the defendant is before this Court with this Second Appeal.

(2.) The case of the plaintiff in brief is as follows:

(3.) The defendant took the stand that there is no arbitrariness in the impugned assessment order. According to the defendant, sufficient opportunity was afforded to the plaintiff, due enquiry was held and only thereafter, following the norms prescribed under the relevant provisions of law, the annual rental value of the building was fixed under the impugned order and accordingly, the tax was imposed.