The plaintiff is the appellant. He filed O.S.No.101 of 1978 for declaration that the property tax assessment, by the defendant/municipality on him, dated 212. 1977, with reference to the suit property is illegal and for consequential injunction. The said suit was decreed in his favour, but on appeal by the Municipality the decree was reversed and the suit was dismissed holding that the enhanced assessment of property tax made by the said Municipality on 212. 1977 was not illegal. The appellate Court also held that the suit itself was not maintainable in view of Sec.354 of the Tamil Nadu District Municipalities Act, 1920. Aggrieved by the said judgment and decree, the second appeal has been filed by the plaintiff.

2. The main point argued by the learned counsel for the appellant is that the assessment made on 27.121977, enhancing the property tax from Rs. 633-44 to Rs.2,063-04 was not in accordance with Sec.82(2) of the abovesaid Act, and the decision in The Guntur Muncipal Council v. The Guntur Town Rate Payers’ Association, (1971)2 M.L.J. (S.C.) 7.

3. Sec.82 provides for the method of assessment of property for levying property tax. Sec.82(2) says as under:

“The annual