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In Re: S. Yegnanarayaniah - Court Judgment

LegalCrystal Citation
SubjectMunicipal Tax
CourtChennai
Decided On
Reported in(1941)2MLJ256
AppellantIn Re: S. Yegnanarayaniah
Excerpt:
- orderlakshmana rao, j.1. the tax was enhanced by the special officer under rule 24 of schedule iv of the madras local boards act and the rule does not require any notice before the tax is enhanced. the notice of demand was duly served and the evidence shows that the son of the petitioner prevented the distraint of his properties. there is therefore no ground for interference with the conviction and the revision petition is dismissed.
Judgment:
ORDER

Lakshmana Rao, J.

1. The tax was enhanced by the Special Officer under Rule 24 of Schedule IV of the Madras Local Boards Act and the rule does not require any notice before the tax is enhanced. The notice of demand was duly served and the evidence shows that the son of the petitioner prevented the distraint of his properties. There is therefore no ground for interference with the conviction and the revision petition is dismissed.


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