The plaintiff who has lost in both the courts below has preferred this Appeal. She is the owner of the premises bearing door No.33, Kothawal Street, Alandur. property tax for this property which was originally Rs.92-70 per half year was increased to Rs.927.00 per half year. There was no notice served on the appellant revision. Besides the assessment No.9217 was split into three bearing numbers as 92/8, 92/9. The plaintiff filed revision and appeal to the Municipality on which Municipality did not pass any orders. So she instituted O.S.No.505 of 1972 in the District Munsif, Poonamalle for declaration that the enhanced assessment is illegal and for permanent injunction restraining the respondent municipality from collecting the enhanced rate.

2. The municipality resisted the suit contending that when their Bill Collector inspected premises he found that the appellant has converted the premises into 17 tenements. He able to gather information from 15 tenants that applicant was collecting a rent of Rs.623 month from them. On the basis of the information gathered at the time of inspection of Bill Collector the annual rental value was fixed at Rs.7,200 and the tax was enhance