Challenge in this second appeal is made to the judgment and decree dated 30.12.02 passed in A.S.No.19/2002, on the file of the Subordinate Court, Pollachi, confirming the judgment and decree dated 14.09.2001 passed in O.S. No.124/2001, on the file of District Munsif Court, Pollachi.

2. The second appeal has been admitted and the following substantial question of law was formulated for consideration:

Whether the finding of the Courts below that the suit is not maintainable in view of the statutory remedies available against the order challenged in the suit under the provisions of the Tamil Nadu District Municipalities Act is illegal, since the ground put forward is that the procedure established by law has not been followed?

3. Inasmuch as the only point that is involved in this second appeal is as to whether the civil suit is maintainable as regards the challenge made to the revision of the tax made by the authorities concerned under the provisions of the Tamil Nadu District Municipalities Act 1920, without following the statutory remedies available under the above said Act.

4. Shorn of unnecessary details, it is found that three special notices had been issued by the defenda