Judgement

Appeal (No. 4 of 1938), by special leave, from a decree of the High Court (March 13, 1936), affirming an order of the Chief Judge of the Court of Small Causes, Calcutta (March 23, 1934).

The respondents were the owners of premises, No. 82 Nalini Sett Road, Calcutta, and they had erected a building thereon. The appellants, the Corporation of Calcutta, in discharge of their statutory duties, caused those premises, including the building, to be valued as provided by s. 131 of the Calcutta Municipal Act, 1923, for the purpose of assessing them to the consolidated rate which the appellants were empowered by s. 124 of the Act to impose on all lands and buildings in

Law. Rep. 66 Ind. App. 42 ( 1938- 1939) C orporation of C alcutta V. Moti C hand C howdhury

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Calcutta. Part of the building was in the occupation of the respondents, part was vacant, and part again was occupied by tenants of the respondents.

The question for decision in this appeal was what in those circumstances was the correct mode of assessment. The appellants, through their assessor, proceeded under s. 127 (b) of the Calcutta Municipal Act, and, estimating the present value of the land to be Rs. 64,983, and th