KALAIRASI Vs. THANJAVUR MUNICIPALITY

JUDGEMENT

(1.) THIS second appeal is directed against the judgment and decree dated 30. 03. 2007 made in A. S. No. 57 of 2006 on the file of the Principal Subordinate Judge, Thanjavur, confirming the judgment and decree of the trial Court (District Munsif, Thanjavur), dated 19. 04. 2006 made in O. S. No. 238 of 2001.

(2.) THE plaintiff in the original suit is the appellant in the second appeal. He had filed the original suit against the Thanjavur Municipality praying for a decree declaring the order of the Commissioner of the said Municipality making upward revision of the property tax for the suit property belonging to the appellant/plaintiff, as null and void and for a consequential injunction not to recover the tax at the enhanced rate.

(3.) THE suit was resisted by the respondent/defendant contending that there was no illegality in the revision of tax; that initially the property had been assessed for tax wrongly at the rate applicable to the buildings used for domestic purposes; that the same was found out by the audit party and an objection was raised in the audit report and that hence, based on the audit objection, tax was levied to the suit property, a marriage hall, in the revised assessment order by adopting the rates applicable to commercial buildings. It was also contended by the respondent/defendant that the suit was not maintainable as the alternative remedy of statutory appeal provided under the Tamill Nadu District Municipalities Act, 1920 had not been exhausted.