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 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 notice does not specify the arrears of water tax in spite of the fact that there is a mention in the payment of water tax. All these would show that the notices are bad in law. For the foregoing reasons, I have decided that the notices of the respondent are liable to be set-aside. Hence, the respondent is directed not to pursue any action based on the notices 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 petitioner has not stated that their marriage hall is not functioning. On the other hand, it is his case that the commercial use of the building has not fetched a sizeable income, he is under the compelling necessity to challenge the impugned notice.
