Admit.

Heard finally with consent of learned counsel for the parties.

The facts giving rise to the Second Appeal are briefly stated as under :

The appellant is the original plaintiff which is a public Trust represented by its Secretary. The Trust owned a building within the limits of the defendant Municipal Corporation. According to the Trust the said building was being used for maintaining and taking care of cows. The Municipal Corporation assessed that building for general tax under the provisions of Section 132 of the Maharashtra Municipal Corporations Act, 1949 (for short, the said Act). According to the plaintiff in view of provisions of Section 132(1)(b) of the said Act general tax could not have been assessed on that building. Despite that, notice dated 14/01/2011 was issued to the plaintiff by the Corporation demanding general tax. A suit was thus filed for a declaration that the Trust was exempted from payment of general tax along with a prayer for perpetual injunction. Written statement was filed below Exhibit-16 by the Municipal Corporation. It was pleaded that in view of the provisions of Section 487 of the said Act a prior notice was required to be issued by the