( 1 ) THE appellant, the Nabadwip Bhajan Ashram, a society registered under the Societies Registration Act (XXI of 1860) and described as a religious and charitable institution, instituted a suit against the Commissioners of the Nabadwip Municipality praying for a declaration that certain holdings belonging to it and situated in Wards I and II of the Municipality are not liable to he assessed to rates under Section 124 (1) (h) of the Bengal Municipal Act (XV of 1932) on the ground that the said holdings are exclusively used as places of worship to which the public have the right of free access. It was stated that the object of the Ashram was to promote the religious advancement of the Hindus by the installation of deities and by providing places for holding bhajan, kirtan etc. , and that congregational namkirtan to which the public had free access, was held daily at the main Ashram comprised in three holdings numbered as 18, 19 and 20 of Ward II and at its branch comprised in holdings Nos. 61, 64, 86 and 101 of Ramchandrapur Ward (No. I) of the Municipality. It was further stated that in addition to these holdings being places of worship they were used for charita