N.R.AYYANGAR, J.

(1) THESE three sets of appeals raise a common point relating to the validity of the imposition of a cess under ss. 5 & 6 of the Bengal Cess Act, 1880 (Bengal Act IX of 1880, as amended in Bihar), hereinafter referred to as the Act. These provisions whose interpretation is the only point for consideration in these appeals run in these terms: `5. All immovable property to be liable to local cess. From and after the commencement of this Act in any district or part of a district, all immovable property situate therein, except as otherwise in section 2(2) provided, shall be liable to the payment of local cess. 6. Cess how to be assessed.-The local cess shall be assessed on the annual value of land s and until provision to the contrary is made by the central Legislature on the. annual net profits from mines and quarries, other than notified mines and from tramways, railways and other immovable property, ascertained respectively as in this Act prescribed; and the rate at which the local cess shall be levied for each year shall(a) in the case of such annual net profits, be one anna on each rupee of such profits; and (b) in the case of the annual value of lands, be