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Judgment
Madhavan Nair, J.—In this case we are of opinion that the Municipality had no jurisdiction to levy the tax in question since the notification
contemplated by Section 80 of the District Municipalities Act has not been published by the Municipality. Under this section a notification
specifying the rate at which the tax will be levied will have to be published before levying the tax. In the notification, Ex. II, in this case no specific
rate leviable is mentioned. On the other hand it calls for objections. We, therefore, agree with the Lower Court in holding that Ex. II cannot be
treated as the final notification contemplated by Section 80.
As the Municipality had no jurisdiction to levy the tax, the other question raised with reference to the correctness of the decision in The Madura,
etc., Devasthanams v. The Madura Municipal Council ILR (1928) 51 M. 301 : 54 M.L.J. 625 does not arise for consideration.
The Civil Revision Petition is dismissed with costs.