The Chirala Rate Payers and Civic Amenities Association, Chirala represented by its Vice President Grandhi Chenchaiah filed this revision petition under Sec. 115 CPC for revising the judgment passed by the Senior Civil Judge, Chirala dt. 9-10-2006 in CMA No.6/2006, confirming the judgment passed by the Principal Junior Civil Judge, Chirala dt. 10-4-2006 in OS No.486/2002, returning the plaint for presentation in a proper court as the court will not have pecuniary jurisdiction to try the suit.

2. The petitioner herein, namely, Chirala Rate Papers’ and Civic Amenities Association, Chirala, (for short “the petitionerAssocaition”) is the plaintiff in the suit. It filed the above suit OS No.486/2002 before the Principal Junior Civil Judge, Chirala against the respondent herein, namely, Chirala Municipality, questioning the validity of house tax assessment and to declare demand notices issued in the month of March to the members of the Association are illegal and void and for a consequential injunction restraining the defendantMunicipality from collecting the enhanced house-tax from the members of the petitioner-Association.

3. The respondent-Municipality filed written statement