1. The petitioner, the former Chairman of the Tiruvallur Municipality has challenged the validity of clause (b) of G.O.Ms. No. 1182 Municipal Administration and Water Supply Department dated 27.11.1987 and prayed for issue of a writ of Declaration, declaring that the said G.O. is illegal.

2. It is not necessary to go into the various facts set out by the petitioner as the Writ Petition could be disposed of on the legal contention raised by the counsel for the petitioner. Though the respondent has been served on 25.3.1988, the respondent/State Government has not chosen to file counter.

3. The impugned G.O.Ms. No. 1138 reads as follows:—

Tamil

The petitioner challenges the clause (b) viz. , (M) of the said G.O. Clause (b) of the G.O. as contended by the counsel for the petitioner is a nullity, unenforceable and it should be quashed.

4. Under Part III Chapter VI “Taxation and Finance” Property Tax and other taxes is leviable by the Municipal Council. Section 81 of the Tamilnadu District Municipalities Act, 1920 (herein after referred to as the Act) enables the Municipal Council to levy property tax on all buildings and lands within the municipal limits, subject to exemptions se