Civil Procedure Code, 1908 (CPC) – Section 100 – Second Appeal against property tax enhancement.
Tamil Nadu District Municipalities Act, 1920 – Sections 81, 82, 354 and Schedule IV – Property tax revision – Challenging notice of enhancement.
The plaintiffs filed suits challenging the enhancement of property tax, arguing that the municipality did not follow due procedure and the tax was arbitrarily increased. The defendant contended that the enhancement was based on government guidelines and the Tamil Nadu District Municipalities Act, 1920, following a general revision of property tax. The trial court initially ruled in favor of the plaintiffs, but the first appellate court reversed the decision, upholding the municipality’s right to enhance the tax based on government guidelines.
The High Court considered whether property tax could be levied based on government guidelines and whether the Commissioner alone should determine the tax.