Srinivasan, J.

1. This writ petition is directed against two notices issued by the first respondent on 20th April, 1989. By one notice, the petitioner was called upon to produce a certificate of valuation relating to the two hostels and one canteen for the purpose of determining the property tax for the year 1989-90. By the other notice, the petitioner was called upon to pay a sum of Rs. 64,050 being the property tax and library cess for the two hostels and the canteen for the year 1989-90. By the latter notice, which is really a demand for payment of tax, the value of the two hostels has been fixed at Rs. 60,00,000 and the canteen has been valued at Rs. 1,00,000.

2. It is rather perplexing that on the same day, one notice calls upon the petitioner to produce a valuation certificate for the purpose of determining the value of the property for assessment of tax, and another notice fixes the value and demands the petitioner to pay the tax on the basis thereof, Obviously, all is not' well with the first respondent Panchayat.

3. The relevant rules framed under the Tamil Nadu Panchayats Act (XXXV of 1958) grant exemption from payment of house tax for certain classes of buildings. Clau