B. S. A. SWAMY, J. ( 1 ) THIS very proceedings initiated by the appellant herein are misconceived. Admittedly, the tax is being levied on the house owner and the same has to be paid to the Municipality. Hence, if there is any dispute with regard to the collection of tax, it is between the landlord and the Municipality, but not the tenant. Hence, a suit, which is filed by the tenant questioning the enhancement of tax is a frivolous one. ( 2 ) HENCE, I am of the view that both the Courts below rightly dismissed the suit, which was filed by the tenant. The judgment and decree of the Courts below do not call for any interference from this court. Accordingly, the Second Appeal is dismissed. No costs.