K. C. DAS GUPTA, C. J.

( 1 ) THE petitioner Sree Sree Sridhar Jieu is the admitted owner of premises which formerly bore Nos. 128, 129, 130, 131/1, 131/2 and 132, Canning Street, on the basis that these were six distinct premises. They were valued for the purposes of assessment of the consolidated rate at Rs. 1360/-, 702/-, 345/-, 518/-, 270/-, 324/- and 810/- respectively and in accordance with the provisions of the Calcutta Municipal Act, 1951, the assessment of the consolidated rate was at 181/2 per cent. of the annual valuation for premises No. 128 and at 151/2 per cent. of the annual valuation for the other five premises. On the 20th September, 1956, a notice was served on the petitioners stating that it Was proposed to amalgamate these six premises into one premises and allot thereto No. 128. Ultimately, this proposal of amalgamation was carried into effect and the Corporation authorities treated the six premises as one, allotted to it the No. 128 and proceeding thereafter to value it for the purpose of assessment of the rate, issued a notice on the 9th January, 1957 informing the petitioners that the amalgamated premises had been valued at Rs. 4465/ -. The petitioners in th

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