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1959 Supreme(Mad) 51

RAMACHANDRA.IYER
V. S. T. Thanusthaseem Hammepalli Madarasa, Melapalayam, Tirunelveli District, represented by its Huqdar, V. S. T. Syed Thameem – Appellant
Versus
Melapalayam Municipality, represented by its Commissioner, Melapalayam, Tirunelveli District – Respondent


Advocates:
The Advocate-General (V. K. Thiruvenkatachari) and T. Martin, for Petitioner.
K. Veeraswami (The Additional Government Pleader), for Respondent.

Order.-

These are applications under Article 226 of the Constitution to call for the records connected with the Demand Notice No. 176 (Assessment No. 9518) for the half year ending 31st March, 1955 and Demand Notice No. 362 (Assessment No. 9518) for the half year ending 31st March, 1956 and Demand Notice No. 112 (Assessment No. 9518, for half year ending 30th September, 1955 for Door No. 177, Hameempuram, Melapalayam and to quash the proceedings of the respondent Municipality relating thereto.

The petitioner is a charitable institution, who owns a private weekly market in Melapalayam. The market consists of land with sheds and buildings bearing municipal door numbers 144 to 177. Upto and during the year 1955-1956 each of the aforesaid numbers had a separate annual value put on it for the purpose of assessing the property tax under section 82 of the Madras District Municipality Act. The total value for Nos. 144 to 176 was Rs. 1,266 and that for No. 177 was Rs. 36, the entire market was thus assessed to Rs. 1,302. On 2nd March, 1956, the petitioner was served with a notice under rule 4 of Schedule IV of the Madras District Municipalities Act containing a proposal to enhance the proper






























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