( 1 ) THE property in the present case is the palace owned by the Maharaja of Travancore and the same was let out to a partnership firm Hotel Tara consisting of two partners, one of whom is wife of the Maharaja at a monthly rent of Rs 1000.

( 2 ) THE respondent Corporation amended the property tax in respect of the said palace and on an application being filed by the appellant seeking revision of the tax, the Commissioner of the respondent Corporation reduced the annual rental value by fixing it at Rs 2,37,000. The appellant filed an appeal before the Administrator who directed fresh assessment. This was done by the Commissioner after local inspection and rental value was reduced to Rs 1,90,000 and the tax for the years 1973-74 to 1977-78 was assessed. The appellant filed a suit against the above order of assessment and the trial court upheld the assessment of property tax but held that demand notice relating to period till 1976-77 was barred by limitation in view of section 417 of the Kerala Municipal Corporations Act. The appellant filed an appeal against the above decree and a cross-appeal was filed by the corporation. Both the appeals filed by the parties were disposed of by th