1. One Shanmugha Nadar, a citizen of Madurai City, owned 1-46 cents of vacant land which he laid out into plots for being sold as house sites. In the lay-out plan, an extent of 1-10 cents was covered by the house sites; the balance of 36 cents represented the space left for road purpose.

2. The Madurai City Municipal Corporation functioning under the Madurai City Municipal Corporation Act, 1971 (Tamil Nadu Act XV of 1971) by its Commissioner levied property tax on the capital value of Shanmugha Nadar's land of the aggregate extent of 1-46 cents. The basis of the tax, according to the assessments made by the Commissioner, was the market value of the land which was determined at the Rs. 1,000 per cent. On this basis, property tax was levied for two half years in 1970-71 and one half year in 1971-‘72. Before the assessing authority, Shanmugha Nadar represented that the basis of the assessment was wrong and the real value of the property could not exceed Rs. 400. This objection was negatived, and assessments were made on the basis I have already mentioned.

3. Thereupon, the land owner filed O. S. No. 390 of 1972 on the file of the III Additional District Munsif, Madurai Town, f