P. Shanmugam, J.

Petitioners are owners of a 3 storied building in Ward No. 12 of Angamaly Municipality. They have 7 door numbers presently. They were assessed for the first time for property tax in the year 1990 and revised in the general revision made in the year 1991. The Municipality proposed a general revision of tax for the year 1995 to 2001 and issued special notice to the petitioners. Petitioners claimed to have filed their objections. But the 1st respondent confirmed the proposal of the enhancement. Thereafter, appeal preferred before the Standing Committee were disposed of by orders dated 6.1.98. In this Original Petition, they seek to quash Exts. P5 to P14 orders confirming the general revision and for a declaration that the increase of the property tax is excessive and arbitrary.

2. The submission of the learned counsel for the petitioner can be summarised as follows:

(1) The revision and enhancement of the property tax is contrary to the Circular issued by the Government in Ext.P15.

(2) The appeals were disposed of by non-speaking orders and, therefore, they are illegal.

(3) The materials or the basis on which the enhancement was made were not disclosed to the p