SUBBAPPA MALLAPPA HUBALLI Vs. P L BONNI

JUDGEMENT

(1.) THE suit giving rise to these two appeals was filed under the following circumstances.

(2.) PLAINTIFF No.1 owns three houses which are municipal Nos. 7717, 7724 and 7739 and which are situate within the limits of the Hubli Municipality. As owner of these houses the plaintiff has to pay certain taxes, viz. (1) house-tax (2) general water-tax and (3) sanitary cess. In respect of these taxes he was assessed for 1938-39 to pay respectively Rs. 10, Rs. 24 and Rs. 3-8-0 in all Rs. 37-8-0.

(3.) ON October 2, 1939, plaintiff No.1 sent to the defendant a notice under Section 206 of the Act and Section 80 of the Civil Procedure Code to which the defendant replied on October 6, 1939, saying that the assessment levied was legal.