( 1 ) ALL these second appeals are filed by the plaintiffs aggrieved by a common judgment and decree dated 15-6-1998 of the i Additional District Judge, Visakhapatnam made in a batch of appeals.

( 2 ) ALL the appellants herein are taxpayers of Visakhapatnam Municipal Corporation. They have filed the suits in o. S. No. 336 of 1991 and batch questioning the revision of assessment and enhancement of tax in respect of their houses. All the suits have been tried together, and the Principal District Munsif, visakhapatnam dismissed the same on 22-8-1996. The plaintiffs filed appeals before the I Additional District Judge, visakhapatnam and the lower appellate court also dismissed all the appeals by judgment and decree dated 15-6-1998. The plaintiffs are thus before this Court questioning the aforesaid concurrent judgments in dismissing their suits.

( 3 ) SRI N. V. Ranganadham, the learned senior Counsel appearing for all the appellants submits that the averments in the plaint are common and the questions involved in all the suits and the appeals are also common, and therefore, both the courts below have considered the matters by a common judgment.

( 4 ) AS the facts and th