The following substantial questions of law have been framed for decision in the second appeals:

"1. For assessing the value of the property for the purpose of house tax, should not the Authorities determine fair rent for the building applying the provisions for arriving at the fair rent under the Rent Control Act?

2. Can the increased tax be demanded with retrospective effect?

3. Should not the executive Authority give the reasons in Exs.A-1 to A-5 for increasing the house tax, to enable the plaintiff to avail the remedy provided to be effectively utilised?

2. Contending that the Executive Authority, Thirupattur Panchayat, had increased the annual value of the various buildings belonging to him and correspondingly the property tax, the appellant filed the suits before the District Munsif's Court, Thirupattur, seeking a declaration that the increase in tax was not valid and for injunction restraining the defendant Panchayat from collecting the tax at the revised rate.[

There were five special notices for increase of house tax issued under Rule 9(3) of the Rules framed under Section 112(2) of the Madras Village Panchayat Act, 1950. O.S.No.234/83 relates to notice for Door No.