1. The challenge in the writ petition is against Ext.P5 order of the Tribunal for Local Self Government Institutions, whereby the Tribunal in a revision petition preferred by the petitioner against Ext.P4 demand notice for property tax, found that the petitioner's contention, that he was not liable to property tax in respect of a building constructed by him, for the period from 22.08.2006, the date on which the construction of the building was completed, till 16.06.2008 when an occupancy certificate in respect of the building was eventually granted to the petitioner, was not legally sustainable. The facts in the writ petition would indicate that the petitioner had completed the construction of a commercial building on 22.08.2006. Although he had immediately applied for an occupancy certificate, the application was rejected by an order dated 10.11.2006. The petitioner, therefore, preferred an appeal before the Tribunal for Local Self Government Institutions, which by Ext.P1 order dated 12.07.2007, allowed the appeal and directed the respondent Municipality to issue an occupancy certificate to the petitioner so as to enable him to occupy the building. Although the Municipal