CHENNAKESAVA REDDY, ACJ.

( 1 ) (JUDGMENT of the Court delivered by the Hon ble the Acting Chief Justice) How is a bill for property tax issued by the Municipal Corporation of hyderabad to be served on the owner? would it been effective and adequate service, If it is left in the premises after informing the same to a servant, when the owner or occupier is absent at the time when the Corporation official takes notice to the premises ? The petitioner in this case contends that ic is not proper service, while the Corporation maintains that it is.

( 2 ) THE petitioner is the owner of certain premises within the area of the municipal Corporation of Hyderabad. It is said that he fell into arrears of property tax from 1969 to 1974. It is the case of the petitioner that no bill of tax of the property had been served in regard to the amount claimed in the demand notice dated 6-2-1974 as required under sec. 266 read with Sections 630 and 631. In the counter affidavit the Corporation has asserted that before Issuing the demand notice, bills were sent to the petitioner. Since the manner of sending the bills has not been explicitly stated in the counter affidavit, we have given an opportunity to

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