JUDGMENT - In these two revision applications a question has been raised with regard to their maintainability.

2. Both these revision applications arise from the proceedings taken out by the petitioner before the Judicial Magistrate, First Class, Akola challenging the assessment in respect of the property bearing House No. 142, Ward No. 25, Malipura, Akola which was a theatre known as 'Manek Talkies'. Revision application No. 213 of 1974 arises out of (he said appeal preferred against the decision of the Municipal Committee, Akola raising the rateable value of the property from Rs.4,800 which it was formerly, to Rs. 7,665 payable from first of April 1968. The petitioner contended before the authority for the purposes of hearing objection that this revision was unjustified, arbitrary and causing harassment, and having failed in getting relief from the authority, preferred this appeal to the Judicial Magistrate, First Class, Akola. The Judicial Magistrate, First Class, Akola allowing the appeal against the assessment directed the Akola Municipal Council to recover taxes at the former rate and cancel demand.

3. Against that order of the Judicial Magistrate, First Class, Akola a revision

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