The interesting question argued in this second appeal is the maintainability of a suit by the owner of a house in a municipality questioning the assessment in respect thereof by the Municipality and seeking a refund of the amount collected by the municipality on the basis of such assessment. The plaintiff is the owner of a house property bearing door No. 5/7, in the Imperial Bank Road, Coimbatore The defendant is the Municipality of Coimbatore represented by its Commissioner. The case of the plaintiff is that the property is liable to a house tax only of Rs 124-14-0 per half year on the basis of an annual rental value ot Rs 1,665. That was the value fixed by the Deputy Inspector of Municipal Councils on the basis of the monthly rental of Rs. 150 fixed as the fair rent for the house by the District Collector of Coimbatore under the House Rent Control Order. The plaintiff attacks the value of Rs.4,440, adopted by the Municipality for determining the house-tax as being capricious and unreasonable in view of the orders of the Deputy Inspector of Municipal Councils and of the District Collector of Coimbatore aforesaid The defendant pleaded that it was not bound by such orders