K.G. RAMASWAMI AYYAR AND ORS. Vs. THE SRIRANGAM MUNICIPAL COUNCIL, BY ITS COMMISSIONER

JUDGEMENT

(1.) THE plaintiff owned lands within the limits of Srirangam Municipality, which lands, it is now common ground, were lands exclusively used for purposes of agriculture and which lands were liable to pay the property tax levied by the Municipality. The levy of such a tax is regulated by Section 81 of the District Municipalities Act, 1920. Section 81(2) provides:

(2.) PROVIDED that (a) in the case of:

(3.) THOUGH the three sub -issues framed under issue 1 by the learned Munsiff would imply that the real question the Court was called upon to consider was whether Section 82(2) offered an alternative to Section 81(4) as the basis on which the tax should be assessed, the real question now is whether the levy made by the Municipality should come within the scope of Section 81(4) only or whether it could be upheld as valid if it could be brought within the scope of Section 81(2) of the Act quite independent of the question whether the property could also be assessed under Section 81(4).