( 1 ) THIS is an appeal at the instance of the Corporation of Calcutta under Section 142 (3), Calcutta Municipal Act, 1923 from an order by the Court of Small Causes, Calcutta, setting aside on appeal under Section 141 (2) of the same Act an order of assessment in respect of premises No. 24, Jatindra Mohan Avenue for the period of general revaluation beginning from the third quarter of 1950-51 The area of the premises is admittedly 3 Cottas 11 Chhattaks 40 sq. ft. As to the valuation of the building which stands thereon there is no dispute between the parties. The only question is as to the valuation of the land. The assessment during the previous period of valuation was Rs. 2,968/ -. The valuation before that period was Rs. 2778/ -. The valuation from which the assessee appealed to the Court of Small Causes was fixed at Rs. 4608/- on the basis of the land being valued at Rs. 14,000/-per Katta. It was the case for the assessee that the land was over-valued. During the hearing of the appeal on behalf of the assessee her son was examined. The only thing he stated in his evidence was that the land was assessed at Rs. 14,000/- per Katta, that it was purchased in September