S MUTHIAH Vs. TIRUNELVELI MUNICIPAL COUNCIL

JUDGEMENT

(1.) THE point of law that arises for determination in the second appeal is whether the obligation on the part of the owner of a building to give notice to the Municipal Council about the completion or occupation of the building under S. 89 of the Tamil Nadu Districts municipalities Act, 1920 is a sine quo non to enable the owner to get the remission contemplated under S. 89.

(2.) THE facts of the case are briefly as follows :the appellant constructed the buildings bearing door Nos. 51/b, 51/c, 51/d, 51/e, 51/f, 51/g and 51/h on Salai Street, Sinthupunthurai , Tirunelveli Junction. According to the appellant, the constructions were completed in the month of April, 1975 and the buildings were not occupied before April, 1975 and hence", according to S. 89 of the Act, the building cannot be assessed to property tax for the half year ending 31. 3. 1975. THE further case of the appellant is that since the Municipality did not serve any special notice on the plaintiff the assessment for the half year 30. 9. 1975 also is illegal.