S SUBBARAMAYYA Vs. SEGU PEDDA SUBBIAH (DECEASED)

JUDGEMENT

(1.) THE order of the District Munsif cannot be sustained. THE most that can be taken to have been established against the petitioner is that he was assessed on two properties one bearing a capital value of Rs. 3,000 and the other a capital value of Rs. 3,150. THE assessment being on the basis of capital value, under the explanation to Section 3 (II) Proviso C to Madras Act IV of 1938, the rental value must be calculated at 5 per cent. of the capital value. It is not open to the Court to take evidence of actual rent paid, capitalise this on the 5 per cent, basis and hold that the capital value on which the assessment was based was not the actual figure adopted but the fictitious figure thus calculated. On the figures in the assessment registers the petitioner is clearly outside the exception in Proviso C. THE Revision Petition is allowed with costs and the application is remitted to the trial Court for fresh disposal in the light of this judgment.