JUDGMENT : The suit out of which this appeal arises was brought by the appellant, Kalla Suryanarayana against the President of the Municipality of Khammam. The complaint against him was that he had unauthorisedly enhanced the annual assessment on his house situated within the limits of the aforementioned Municipality. Consequently, it was prayed by the appellant that a declaration be made in his favour to the effect that the enhanced tax was irregular, illegal and for the matter of that liable to be cancelled; and also a decree may be passed for refund of Rs. 37-8-0 which had been levied on the appellant.

2. The written statement was filed under the signature of the Secretary to the Municipality of Khammam. It was contended on behalf of the defendant that the annual tax of the house had been imposed in compliance with the provisions of the Hyderabad Municipal and Town Committees Act, 1951 and that no valid exception can be taken to the assessment complained of. The further plea was that the suit was barred by limitation.

3. The Trial Court, after recording the evidence adduced on behalf of the parties, found in favour of the appellant and decreed the suit. On appeal being taken, the

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