M. Srinivasan, J.

1. These two writ petitions are directed against the special notices issued by the respondent-Panchayat for assessment of house-tax on the basis of general revision. It is the contention of the petitioners that the notices are not in accordance with the Rules framed under the Panchayat Act which have been interpreted by this Court in earlier cases.

2. In Nemili Town Panchayat represented by Executive Officer v. Nemili Town Panchayat Tax payers' Welfare Association, W.A. No. 222 of 1989 of judgment dated 15.3.1989, a Division Bench of this Court has held that a notice informing the assessee of the enhancement of tax shall contain reasons for increase, if any, and unless the reasons are set out in the notice, it cannot be said that proper opportunity is given to the assessee to state his objections against the assessment. The Bench approved the earlier decision of a single Judge of this Court in Dalavai v. Government of Tamil Nadu .

3. In these cases, the notices issued to the petitioners contained a column mentioning the annual rental value. In that column, the annual rental value as it existed prior to the issue of notices is mentioned and the amended value is m