The central legal point established in the judgment is the interpretation and application of the approval requirement under S.372 (g) of the Travancore District Municipalities Act and the timing of the notice or direction for property tax under the Taxation and Finance Rules.

T.S. Krishnamoorthy Iyer, J.

1. The appeal is by the plaintiff-Municipal Commissioner who is the executive authority of the Sherthallai Municipal Council in O.S. 4.30 of 1957 on the file of the additional Munsiff's Court, Sherthallai.

2. The suit is for recovery of Rs. 1263.75 being the property tax due from the defendants for the second half of 1954-55 and the first half of 1955-56. Though the suit was decreed by the Trial Court and the lower appellate court this court in second appeal dismissed the same reversing the decisions of the courts below. The appeal is filed against the judgment and decree in the second appeal after obtaining leave.

3. The learned single judge dismissed the suit on the grounds that the Commissioner has not obtained the approval of the Municipal Council as required by S.372 (g) of the Travancore District Municipalities Act XXIII of 1116 to institute the suit and that the suit is not maintainable as there was no demand made in time in accordance with R.30 (3) of the Taxation and Finance Rules. S.372 (g) of the Travancore District Municipalities Act, 1116 (Act XXIII of 1116) reads :-

"The executive authority may-

(g) with the approval of the council, institute and prosecute any suit or withdraw from or compromise any suit 01 claim which has been instituted or made in the name of the municipal council or of the executive authority."

Learned Counsel for the plaintiff has filed C.M.P. 1467 of 1971 producing the resolution passed by the Municipal Council, Sherthallai on 31-8-1957 directing the Municipal Commissioner to file the suit for the recovery of the property tax due from the defendants. It was contended on behalf of the plaintiff that the issue framed in the suit viz, "is the plaintiff not competent to sue for the Municipal Council has placed the burden on the defendants and therefore the plaintiff was misled into thinking that the burden is on the defendants. The submission cannot be ruled out as Without any basis. In view of the circumstances we are of the view that for a proper disposal of the suit it is not necessary to admit the fresh document as additional evidence in the appeal. We therefore mark the resolution as Ex. P-8. The original minutes book also was produced before us and there is absolutely nothing to discredit the veracity of the resolution. In view of this resolution we have to hold that there has been approval by the Municipal Council as contemplated by S.372 (g) of the District Municipalities Act (Act XXIII of 1116).

4. The next question to be considered is whether the suit is maintainable. The learned Judge was of the view to sustain the suit it is necessary that the plaintiff should have served a notice or direction on the defendants within the half years in question when the tax is said to have become due or in the succeeding half years as required by R.30 (3) of the Taxation and Finance Rules. It is therefore necessary to examine the relevant provisions of the Travancore District Municipalities Act (Act XXIII of 1116).

Section 85 of the Act reads:

"The property tax shall be levied every half-year and shall, save as otherwise expressly provided in Schedule II, be paid by the owner of the assessed premises within thirty days after the commencement of the half-year."

Section 133 of the Act provides that the Rules and tables embodied in Schedule II shall be read as part of Chapter VI of the Act dealing with Taxation and Finance. Schedule II of the Act contains the Taxation and Finance Rules. R.9.

"When assessment books have been prepared for the first time and whenever a general revision of such books has been completed, the executive authority shall give public notice stating that revision petitions will be considered if they reach the municipal office within a period of sixty days from the date of such notice in the case of the Government or a company, and of thirty days from the said date in other cases. The notice shall be affixed to the notice board of the municipal office and