This second appeal has been preferred against the judgment in A.S.No.211 of 2005 on the file of the Additional Sub-Judge, Kumbakonam, which had arisen out of the judgment and decree in O.S.No.138 of 2003 on the file of the First Additional District Munsif, Kumbakonam.

2. The plaintiff, who had lost her case before the Court below has preferred this second appeal. The plaintiff had approached the Court challenging the order of enhancement of house tax from Rs.357/-per half-year to Rs.3,517/- per half-year for her house bearing Door No.9/763, Andiyappan Street, Kumabkonam. After receiving Ex.A.1, the plaintiff had preferred a petition dated 16.12.2002 requesting the defendant-Municipality to reassess the tax as per the fair rent principles and also after following the Rule 9 of the Tamil Nadu District Municipalities Act. But without conducting any enquiry the defendant had revised the house tax suo moto from Rs.365/- per half-year to Rs.3,517/- per half-year, which necessitated the plaintiff to approach the Court by way of a civil suit.

3. The defendant in his written statement would contend that as per section 82 of the Tamil Nadu District Municipalities Act, (amendment