This is a revision by the Municipality of Madurai and the point arising for consideration in it is whether the petitioner is bound to refund the property-tax collected by it from the 1st respondent on the ground that the assessments were not in conformity with the Act. There is no dispute that the property, which is the subject-matter of the assessment of which the first respondent is the owner, had been leased to a tenant and the property-tax during the half-years now in question was based upon the actual rent then received by him from the tenant. Subsequently an application was filed by the tenant under the Madras Buildings. (Lease and Rent Control) Act of 1949 for fixation of fair rent for the premises and the Rent Controller fixed a lesser sum than had been originally paid by the tenant as. the fair rent for the premises, and the landlord was also directed to refund the difference between the rent received and the fair rent as fixed. On this the 1st respondent (property-owner) applied to the Municipality for the refund of the excess property-tax paid by him for the previous period on the ground that the assessments were based upon a mistake in the computation of the rental