Challenge in these second appeals is to the common Judgment rendered in Appeal Suit Nos.241 and 107 of 2004 by the Additional Sub Court, Dindigul, wherein, the common Judgment rendered in Original Suit Nos.330 and 331 of 2001 by the Principal District Munsif Court, Dindigul is reversed.

2. The appellant in both appeals as plaintiff has instituted Original Suit Nos.330 and 331 of 2001 on the file of the trial Court praying to declare that the assessment made by the defendant to the suit property on 02.04.2001 is illegal and also for passing permanent injunction for restraining the defendant from collecting the amount mentioned in the assessment.

3. It is averred in the plaints filed in Original suit Nos.330 and 331 of 2001 that the plaintiff has newly constructed the suit property and the same has been assessed to property tax by the defendant. The property tax assessed by the defendant on the basis of zones, is nothing but arbitrary and the provisions of the Act have not been complied with. The assessment area within Dindigul Municipality limits, has been divided as A,B,C. The main bazar and business centre have been classified as A zone. The zones of B and C are class