This second appeal arises out of a suit brought by the Commissioner of the Municipal Council, Vizagapatam, for the recovery of the land tax alleged to be due for a certain site for the years 1940-41, 1941-42 and 1942-43 and for the first half-year of 1943-44 at Rs. 76-4-0 a year. It appears that up to 1940 a house and site of about 4 acres had been assessed as if the whole of the 4 acres was adjacent and appurtenant to the house. In 1940, however, on the report of a Special Officer some 3 acres out of the 4 were excluded from the site held to be appurtenant to the house and were separately taxed. It was in respect of the tax due on the land held not to be appurtenant to the house that the suit was brought, and the defendants maintained that they were not liable to pay the tax, because this part of the site was appurtenant to the house. On the question of fact both the lower Courts have held that the land in question was appurtenant to the house so that a separate tax should not have been levied and the suit has been dismissed. In the lower appellate Court it was argued for the Municipality that by reason of the provisions of section 354 of the Madras District Municipalit