This second appeal has arisen from the judgment and decree of the learned Subordinate Judge, Udumalpet made in A.S.No.23 of 1989, dated 9.9.1989 confirming the judgment and decree of the learned District Munsif, Pollachi made in O.S.No.191 of 1985, dated 11.1.1985.

2. The respondent herein filed a suit seeking for a declaration that the assessment made by the appellant- Pollachi Municipality in respect of his house property situated in door No.29, New Alagappa Layout, Pollachi was illegal and consequential injunction to restrain the appellant from collecting the tax with the following averments. The respondent purchased the house site in the layout formed in T.S.No.7 within Pollachi Town and constructed a house in plot No.29. The said lay out was only a new one, in which there was no water tap connection. Only a few houses have been constructed and it is not a fully developed area. In the house construed by the respondent, the entire work is not completed. The appellant Municipality sent a special notice in notice No.256540, dated 3.12.1984 fixing an imaginary annual rent for the building in plot No.29. The annual rental value fixed in the notice has no relevance to the p