SREENIVASAN Vs. POLLACHI MUNICIPAL COUNCIL

JUDGEMENT

(1.) THIS Second Appeal is directed against the judgment of the learned Subordinate Judge, Udumalaipettai, in A.S. No. 1983, dated 27.8.1984, reversing the judgment of the learned District Munsif, Pollachi, in O.S. No. 341 of 1972, dated 23.2.1983. Legal representatives of the plaintiff have filed the above Second Appeal.

(2.) IT is not necessary to extract the mutual pleadings and the contentions raised by the both the parties. The only legal issue which arises for consideration is as to whether the process of assessment for property tax as adopted by the defendant/Municipality is legally justifiable or not. While the trial Court upheld the contentions of the assessee/plaintiff, and decreed the suit for injunction, the appellate Court reversed the finding of the trial Court and held that the process of assessment by the defendant was justified and with the result the appeal was allowed. Hence, the present Second Appeal by the legal representatives of the plaintiff.

(3.) IN Municipal Council v. Town Rate Payer's Assn. (1971 II M.L.J. (S.C.) 7 the Supreme Court while dealing with Section 82 (2) of the Tamil Nadu District Municipalities Act, has held that the test essentially was what rent the premises can lawfully fetch if let out to a hypothetical tenant. It was held that the Municipality was not free to assess any arbitrary annual value and was bound by the fair or the standard rent which would be payable for a particular premises under the Rent Control Act in force. It was further held that no distinction can be m ade between buildings for which fair rent had actually been fixed and those in respect of which no such rent has been fixed. These judgments have also been followed by this Court in a number of cases decided by the respective learned single Judges of this Court in the following cases: " (i) 1978 (1) M.LJ. 121 (Abdul Hasan v. TiruvarurMunicipality); (ii) 1981 (1) M.L.J. 197 (Municipal Council, Timvarur v. Taj Prakasha Thaikal Estate); (iii) 1992 (ii) M.L.J. 299 (Chellammal v. Alandur Municipality) (iv) 1993 (2) M.LJ. 262 (Magdoom Sheriff Alias Sultan Sheriff v. KancheepuramMunicipality)