S. Suryamurthy, J.

1. These four appeals have been preferred by the Municipal Council, Tiruvarur, represented by its Special Officer, against the judgments and decrees of the learned Subordinate Judge, Nagapattinam, who dismissed A.S. Nos. 120, 121, 122 and 123 of 1975 as well as the cross-objections preferred against the judgments and decrees of the District Munsif, Tiruvarur, in O.S. Nos. 226, 255, 451 and 513 of 1973 on his file. The suits were instituted by different plaintiffs for a declaration that the general revision and the subsequent increase in tax on the plaintiffs' buildings is illegal and ultra vires and for a permanent injunction restraining the defendant-Municipality from realising any amount as per the demand notices and assessments. The taxes payable by the respective plaintiffs for the properties situate within the Municipal limits of Tiruvarur were revised and enhanced in the general revision of taxes payable for all the properties situate within the Municipal area after an enquiry in the year 1970. The provisions of Section 82 of the Tamil Nadu District Municipalities Act (V of 1920) were complied with for the purpose of the revision, but the provisions