MANGAYARKARASI Vs. KUMBAKONAM MUNICIPALITY

JUDGEMENT

(1.) The judgment and decree dated 6.11.2003 passed in Appeal Suit No. 119 of 2003 by the Principal Sub-Court, Kumbakonam are being challenged in the present Second Appeal.

(2.) The appellant herein as plaintiff has instituted Original Suit No. 3 of 2000 on the file of the Principal District Munsif Court. Kumbakonam for the reliefs of declaration and perpetual injunction, wherein the present respondent has been shown as sole defendant.

(3.) It is averred in the Plaint that the houses bearing door Nos. 43-b, 48 and 43/24 are the absolute properties of the plaintiff. The defendant without following the existing rules of Municipality, has revised the tax for the houses of the plaintiff which paved the way for instituting Original Suit No. 224 of 1994 and the same has been decreed as prayed for. The defendant has not followed the direction given in Original Suit No. 224 of 1994 and again, without following the relevant Rules has revised the house tax relating, to door Nos. 43-b, 48 and 43/24 and issued demand notices dated 22.3.1999 and the same are illegal. Under the said circumstances, the present Suit has been filed so as to declare that the demand notices issued by the defendant to the plaintiff are illegal and also for passing perpetual injunction restraining the defendant from collecting taxes on the basis of demand notices issued by the defendant.