Heard the learned counsel appearing for the parties.

2. The facts that are giving rise to the present writ petition are as follows:

The petitioner under a registered sale deed dated 12.6.1995 purchased a house, ground and premises within the Karur Municipality limits and also a land comprised in Janman Survey No.3 7/ 1 in Trivandrum District at Kerala. The document was registered in the office of the Sub Registrar, Parasala within the Trivandrum District. Subsequently, the petitioner and his vendors issued a notice contemplated under Sec.88 of the Tamil Nadu District Municipalities Act, 1920 (hereinafter referred to as the Municipality Act) for mutating the property lying within Karur Municipality, the first respondent herein. The first respondent by its notice dated 4.7.1995 in No.R.F 51/12/95/A2 declined to effect the transfer in respect of Assessment Nos. 4676 to 4677 on the sole ground that the sale deed in respect of the said premises had been registered in the State of Kerala and as per the circular of the Director of Municipal Administration, the second respondent herein, dated 22.10.1993 such transfer cannot be effected. The aforesaid action of the first respondent