The petitioner is a tax payer. Challenging the assessment made by the Commissioner, Corporation of Madras, she filed an appeal to the Taxation Appeals Committee in S.No. 18/TAC-655/85. The appeal was filed under Rule 14 of Part (V) of Schedule (IV) of the Madras City Municipal Corporation Act. According to the petitioner, the rental income as fixed by the department was on the higher side and that the same should be fixed on an amount which would be equivalent to fair rent that may be fixed by any competent court. The Taxation Appeals Committee, however, rejected the appeal on the ground that the same has been preferred beyond 15 days and that there is no provision under the Act to condone the delay. This decision was delivered on 13. 1986 in the appeal of the petitioner. The petitioner filed an appeal under Rule 154 of Schedule IV of the Madras City Municipal Corporation Act, 1919 in the Court of Small Causes, Madras.

2. The Chief Judge, Court of Small Causes by his order dated 1. 1988 passed a judgment in M.T.A. No.14 of 1986 as follows:

"The point: Admittedly the appeal filed before the Taxation Appeals Committee was out of time. The order of the Commissioner has been