ORDER Lakshmana Rao, J. 1. The tax was enhanced by the special officer under Rule 24 of Schedule 4, 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.