Judgement

Appeal (No. 73 of 1945) from a judgment and decree of the High Court (March 20, 1942) which affirmed a judgment and decree of the Court of Small Causes at Sealdah (February 22, 1940).

The question for determination in this appeal was whether the assessment of premises, No. 10B, Garden Reach Road, Calcutta, to the consolidated rate was made in accordance with the provisions of s. 127 (a) of the Calcutta Municipal Act, 1923, which provided that " for the purpose of assessing land....to the consolidated rate, the annual value of land....shall be deemed to be the gross annual rent at which the " land ....might, at the time of assessment, reasonably be " expected to let from year to year….”

Law Rep. 74 Ind. App. 1 ( 1946- 1947) Bengal Nagpur Railway v. C orporation of C alcutta

155

The facts and the relevant statutory provisions appear from the judgment of the Judicial Committee.

The High Court (Mukherjea and Akram JJ.), who affirmed the judgment of the trial court, held that in cases where the owner of land was not using it in any particular way—which they held was the case here—the standard must be " the rent which could " be expected from a tenant who would take the land as