13.It shall not be in dispute that the respondent while levying property tax has to keep in mind to follow uniformity by considering all the relevant factors pertaining to the property in question. Further, the impugned notice does not say anything about as to how the tax amount was calculated and on what basis the amount was arrived. That apart the impugned notice does not specify the arrears of water tax inspite of the fact that there is a mention in the payment of water tax. All these would show that the impugned notices are bad in law. For the foregoing reasons, I have decided that the impugned notices of the respondent are liable to be set-aside. Hence, the impugned notices here by quashed as the same are issued not in accordance with the Tamil Nadu District Municipalities Act, 1920. At the same time as for the levying of tax is concerned, it is one of the important criterions to generate income to the Municipality. Further, the petitioners have not stated that their marriage halls are not functioning. On the other hand, it is their case that the commercial use of the buildings have not fetched a sizeable income, hence they are under the compelling necessity to challenge the impugned notice. Therefore, the respondent is at liberty to proceed with further to collect the property and other taxes strictly as per the provisions of the aforesaid Act. 14.In the result:
