( 1 ) THE defendants are the appellants. This appeal arises out of a suit filed for recovery of a sum of Rupees 34,304. 04 p. Including the warrant fee of re. 0. 12p. being the house tax due from the defendants on the suit schedule building for the years 1968-69 to 1971-72. The break-up for the said years is: 1968-69. . . . . . . Rs. 4,096. 90 1969-70. . . . . . Rs. 4,596. 90 1970-71. . . . . . . Rs. 4,229. 08 1971-72. . . . . . . Rs. 4,229. 08 The averments in the plaint are that the plaintiff is entitled to assess and collect the property tax in respect of houses and lands within the Municipal limits of visakhapatnam. The defendants are the owners of a house situated in ward No. 20 and the schedule property was assessed to municipal tax for the years 1968-69 to 1971-72. As the defendants are the owners of the house, they are under an obligation to pay the tax but failed to pay the amounts in spite of demand and a warrant.

( 2 ) THE 1st defendant filed a written statement and the 2nd defendant adopted the same. The 1st defendant admitted that the defendants are the owners of the plaint schedule building but averred that the assessment made by the plaintiff for payment