JUDGMENT :

1. By this appeal under Section 218 D of the Bombay Municipal Corporation Act, 1888 (as it then was, hereinafter “the said Act” or “BMC Act”), the Appellant (Municipal Corporation of Greater Bombay) has challenged the Judgment and Order dated 29 October 1990 passed by the Additional Chief Judge, C.R. No.18 of the Small Causes Court in Municipal Appeal No. 261 of 1985. This Municipal Appeal is filed by Respondent/Owner/Assessee of the subject property (described hereinafter) under Section 217 of the said Act, challenging the order dated 5 August 1985 passed by the Assessor & Collector, ‘C’ Ward fixing rateable value @ Rs.45,835/-

2. Heard the learned counsel for the parties. With their assistance, perused the record.

3. Facts shorn of unnecessary details, for deciding this appeal, are as under.

a) Premises no. 21, which is a godown cum office in a building at 19/23 Vithoba Lane, Vithalwadi Bombay is the subject matter property.

b) In 1940, there were 4 tenants - Dwarkadas Pragji, Shrinath Shaligram, Gordhandas Gokuldas and Moraji Laxmidas in the suit building, out of which subject property was in possession of Gordhandas.

c) After Gordhandas, one M/s Daudayal and Asharam became