JUDGMENT.-The appellant is the owner of Door Nos. 58, 16 and l6-A-1, situate in Vijayapuram within the Municipal limits o f Tiruvarur. The appellant is. living in Door No. 58 and he has rented out Door Nos. 16 and 16-A-1. Till 1st April, 1965, the assessment for Door No. 58 was Rs. 144 and the property tax payable is Rs. 14-89 while the assessment for Door No. 16 was Rs. 840 and the property tax payable for it was Rs. 87-04 and the assessment for Door No. 16-A/1 was Rs. 192, and the property tax payable for it is Rs. 19-89.. In the month of March 1969 however, the respondent Municipality, issued special notices proposing to increase the assessments, in respect of these three buildings to Rs. 360, Rs. 1,200 and Rs. 840 respectively and to increase the property tax to Rs. 37-30, Rs. 124-34 and Rs. 87-04, respectively. The appellant filed revision petitionobejcting to the propsed enhancements but these revisions petitions were dismissed where upon the appellant filed appeals to the Municipal Council but they were also dismissed.. In these circumstances, the appellant filed a suit O.S. No. 81 of 1966 before the learned District Munsif, Tiruvarur, for a declaration that the increase in

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