DONKADA AMMAJAMMA Vs. SRIKAKULAM MUNICIPALITY SRIKAKULAM

JUDGEMENT

(1.) This appeal is directed against the judgment and decree in A.S.No. 40 of 1990 of the Principal Sub-Court, Srikakulam confirming the judgment and decree in O.S.No. 217 of 1987 on the file of the Principal District Munsif, Srikakulam.

(2.) The appellant herein is the plaintiff and the respondent is the defendant in the suit. The plaintiff filed the suit for declaration that the assessment made by the defendant-Municipality enhancing the tax of her house from Rs. 420/- to Rs. 1,444/- per half year through a separate notice is illegal, arbitrary and ultra vires and for a consequential permanent injunction restraining the defendant from collecting the enhanced tax.

(3.) The plaintiff is having a house in Srikakulam town. The house was assessed with a tax of Rs. 420/- per half year. The plaintiff let out two portions of the house for the office of the Deputy Director, Adult Education. The defendant-Municipality enhanced the half-yearly tax from Rs. 420/- to Rs. 1,444/-. The plaintiff used to pay the said tax as per the fresh assessment. On 16-10-1985 the office of the Deputy Director, Adult Education vacated the house. Immediately the plaintiff intimated the same to the defendant and subsequently filed a revision petition seeking revision of the tax. But the defendant did not pass any order on the same. Hence the suit.