( 1 ) THIS appeal raises an interesting question of law regarding the principle of assessment of building under the Calcutta Municipal Act, 1923. The point seems to be one of first impression.

( 2 ) PREMISES No. 74/e, Ashutosh Mookerjee Road, which is a five-storied building, let out to tenants, was assessed by the Corporation of Calcutta under Section 127 (a) of the Calcutta Municipal Act, 1923, at an annul value of Rs. 3,888/- at the re-valuation proceedings of 1950-51 with effect from the third quarter of the said year. The owner of the said premises objected to the assessment and it was thereupon reduced to Rs. 3,489/- on 18-12-1951. The owner then appealed to the Court of Small Causes, Sealdah, under Section 141 of the Calcutta Municipal Act, 1923, and the said appeal was allowed and the annual value of the premises was reduced to Rs. 601. The present appeal has been filed by the Corporation of Calcutta against the said decision.

( 3 ) THE building in question is wholly let out to tenants and the actual rent fetched is Rs. 61-14-0 per month. There is, however, an advertisement hoarding on the roof of the building and on it is displayed a neon sign-board of Capstan Cigarette.

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