The above Civil Revision Petitions have been filed by the Kuzhithurai Municipality to set aside the judgment and decree passed in various Civil Miscellaneous Appeals dated C.M.A.Nos.15 to 36, 38 to 61 of 2005 and 5 to 12 of 2006 dated 31.07.2007 on the file of the District Judge, Kanyakumari District at Nagercoil.

2. When these Civil Revision Petitions came up for admission, the learned counsel for the revision petitioner/Municipality referred to the provisions of the Tamil Nadu District Municipalities Act, particularly to the provisions of the Amending Acts 65 of 1997 and 34 of 1998. It was stated that the said notice was issued under Rule 9 of Schedule IV of Tamil Nadu District Municipality Act, 1920 and confirmed by the Municipality. The matter was taken on appeal to the Taxation Appeal Committee in terms of Section 89 of the Amending Acts 65 of 1997 and 34 of 1998 and further appeal has been preferred to the District Court, Nagercoil in terms of Section 89(3) of the Amending Acts 65 of 1997 and 34 of 1998.

3. In one of the edition of the Madras Law Journal publication relating to the Tamil Nadu District Municipalities Act, it is published as hereunder:

" To be read af