The Chief Justice.-This is an appeal against the order of Rajagopalan, J., dismissing an application by the appellant, the Indian Mutual Life Association Ltd., made under section 45 of the Specific Relief Act. The appellant prayed that the Commissioner, Corporation of Madras, be directed to correct the assessment books maintained by him under rule 1, of Schedule IV of the Madras City Municipal Act by deleting the name of the applicant in the said books from the list of companies liable to payment of company’s tax and thereby bring the assessment books in conformity with the order passed by the learned Chief judge of the Court of Small Causes in Taxation Appeal No. 2 of 1947, dated 24th February, 1948.

The immediate cause for the application was the demand by the Corporation of company’s tax for the first half year 1949-50. There was a prior assessment of company’s tax on the appellant company in 1942-43, and the company eventually succeeded in obtaining a decision from the Court of Small Causes in Appeal (T.A. No. 2 of 1947) that the appellant was not liable to be assessed under section no of the City Municipal Act. It is admitted that, in accordance with this decision of the Court

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