SALEM MUNICIPAL COUNCIL Vs. S.V. SUBRAMANIAN

JUDGEMENT

(1.) THIS appeal and memorandum of objections arise from the decree and judgment of the learned Subordinate Judge of Salem in O.S. No. 135 of 1951.

(2.) THE facts are. In Salem town there is a building, bearing door No. 34 in Arunachala Asari Street. It was constructed as a theatre in 1913 for use as a dramatic house and was later converted into a cinema house in 1926. This building originally belonged to Angappa Pillai and his nephew Velayudham Pillai the father of the respondent before us. Angappa Pillai was renting out the premises together with the machinery and furniture to Oriental Talkies at a daily rental of Rs. 20. In this Oriental Talkies Velayudham Pillai was a partner. In a family partition of the year 1943 this building fell to the share of Velayudham Pillai subject to the lease. Velayudham Pillai continued to be the lessor and has been receiving a rental of Rs. 600 per month for the building machinery and furniture. Out of the said rental of Rs. 600 a sum of Rs. 150 is said to have represented the rental for the furniture Rs. 350, the rental for the machinery and Rs. 100 the rental for the building. On the foot of this rental the annual rental value in the Municipal Registers was calculated at Rs. 1,110 and the amount of assessment levied was Rs. 27 -10 -9. In 1947 the assessment was sought to be increased to Rs. 200. But Velayudham Pillai preferred an appeal to the Tax Appeal Committee and the said Committee restored the original assessment. Thus, including the scavenging tax, etc., the property tax levied upon this building upto 1948 was Rs. 133 -3 -3, for a half year.

(3.) FOR the second half year of 1948 -49, Velayudham Pillai was served by the Municipality with a demand notice for payment of Rs. 799 -3 -3 on 13th December, 1948 and the said amount was also paid by him on 12th March, 1949. There is no dispute about it and no refund is asked for regarding the same.