JUDGMENT :

One decade, two years and a few months is the age of the lis which has led to the captioned second appeal. A plaint was presented on 26.02.2009 on the file of 'Principal District Munsif's Court at Chidambaram' (hereinafter 'trial Court' for the sake of brevity) and this plaint was taken on file as O.S.No.27 of 2009 by the trial Court. In this plaint, a notice pertaining to property tax, namely a notice dated 29.01.2009 (Ex.A1) was called in question primarily on two grounds, i) it is time barred and ii) it has been issued in the name of a dead person. This property tax notice had been issued by the 'Chidambaram Municipality', which shall hereinafter be referred to as 'said Municipality' for the sake of convenience and clarity.

2. The 'appellant', who is the protagonist of captioned second appeal, shall be referred to as 'plaintiff' for the sake of convenience and clarity. After full contest, trial Court by judgment and decree dated 30.08.2011 decreed the suit, 'said Municipality' carried the matter in appeal by way of a regular first appeal under Section 96 of 'The Code of Civil Procedure, 1908' ('CPC' for the sake of brevity) vide A.S.No.3 of 2012 on the file of 'Subordin