This second appeal has been preferred by the Udipi Municipal Council whose suit for the recovery of Rs. 103-5-9 as arrears of property tax due from the three defendants has been dismissed by the Courts below. The tax is sought to be levied under section 81(3) of the Madras District Municipalities Act (hereinafter referred to as the Act) on 6 acres and 38 cents of vacant land belonging to the defendants and situate within the limits of the Municipality. The defendants here respondents, resist the claim on the grounds that they should have been assessed to property tax under section 81(4) of the Act and not under section 81(3) and they should have been separately and individually assessed on the share of the property held by each of them. Their contentions were accepted by the Courts below. It is unnecessary to set out other defences which are not now material.

The appellant urged two points before me (i) the assessment in this case was rightly made under section 81(3) of the Act, and (ii) even otherwise, it is not open to the civil Court to decide on the propriety of the assessment in this case. Lands which are not used exclusively for agricultural purposes are taxable on a p