( 1 ) THESE are two Municipal Assessment Appeals, arising out of the same judgment of the learned Judge, Second Bench, Court of Small Causes, Calcutta. Appeal No. 324 is by the assessee Messrs. General Electric Company of India Limited, to be hereinafter referred to as the Company, and Appeal No. 325 is by the Corporation of Calcutta, The premises under assessment are No. 6, Chittaranian Avenue, Calcutta, which contain 33 cottahs-12 chittacks and 23 sq. ft, of land and a building which is not used for letting purposes. At the sexennial general re-valuation, which was effective from the 1st of April, 1948, the premises were valued under Section 127 (b) of the Calcutta Municipal Act of 1923, which will hereinafter be referred to as the Act. The land of the premises was valued at Rs. 4,72,947/- at the rate of Rs. 14,000/- per cottah and the old building, existing thereon, was valued at Rs. 12,42,168/ -. There had been some new constructions made after the earlier re-valuation of 1942-43 which were valued at Rs. 51,420/- at the above 1948 general re-valuation. The total valuation was thus made at Rs. 17,66,535/ -. The Company objected to this valuation under Section 139 of the Act and,

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