Antony Dominic, J.

The correctness of the judgment of the learned Single Judge dismissing Writ Petition No.18838/2008 filed by the appellant, calling in question the order passed by the Tribunal for Local Self Government Institutions, dismissing an application for condonation of delay of 180 days, this appeal is filed.

2. The facts of the case are that the appellant is the owner of a 'Kalyana Mandapam' situated within the jurisdiction of the 2nd respondent Panchayat. Initially, the property tax in respect of the 'Kalyana Mandapam' was assessed at the rate of Rs.2,000/- per year. From paragraph 3 of the counter affidavit, we find that in August, 2005, the Secretary of the Panchayat issued Ext.P1 notice for revision of the property tax, proposing to impose tax at the rate of Rs.15,000/- per annum. Objecting to Ext.P1, the appellant submitted Ext.P2 and on receipt thereof, the Secretary issued notice, affording the appellant an opportunity of personal hearing on 14.10.2005. Accordingly, the appellant was heard by the Secretary and he revised the proposal, deciding to impose tax at the rate of Rs.12,600/-, adopting daily rent at the rate of Rs.4,000/- and also taking that the '