1. The Appellant/Plaintiff (during his lifetime) has preferred the present Second Appeal as against the Judgment and Decree dated 31.03.1998 passed in A.S.No.31 of 1995 on the file of the Learned Subordinate Judge, Vellore, in confirming the Judgment and Decree dated 29.07.1994 in O.S.No.625 of 1982 passed by the Learned District Munsif, Gudiyattam.

2. Pending Second Appeal, the Appellant/Plaintiff expired on 01.05.2003 and his son has been brought on record as 2nd Appellant as per order made by this Court in C.M.P.No.19176 of 2005. After the death of the original Appellant/Plaintiff, his son as Legal Representative has been brought on record as 2nd Appellant in the Second Appeal and he is prosecuting the Second Appeal before this Court.

3. The First Appellate Court viz., the Learned Subordinate Judge, Vellore, while passing the Judgment in A.S.No.31 of 1995 on 31.03.1998, has among other things observed that “On 19.04.1981, it comes to be known that the Respondent/Municipality has not taken any unlawful proceedings to collect the Tax from the 2nd Appellants father viz., the original Plaintiff and also that the suit filed by the Appellants father as Plaintiff against th