Bavdekar, J.

1. This is a reference made to us by the learned Chief Judge of the Court of Small Causes, Bombay under Section 218C, City of Bombay Municipal Act. The question referred to this Ct. is, whether in arriving at the valuation, for the purposes of Section 154, City of Bombay Municipal Act, of property to which the Bombay Rent Control Act of 1947 applies, the maximum gross value to be assigned to the property is limited to the maximum standard rent of the property together with the additions thereto permitted by the latter Act.

2. It appears from the record there was a dispute between the landlords of certain premises, which are liable to be assessed for Municipal taxes under the provisions of the City of Bombay Municipal Act, the Municipality about the rateable value of those premises. In order to apply the scale of rates, it is necessary to determine under Section 154, City of Bombay Municipal Act, the rateable value of the property in question; Section 154 (1) says that the rateable value shall be arrived at in the following manner:

"In order to fix the rateable value of any building or land assessable to a property-tax, there shall be deducted from the amount o