( 1 ) THIS is an appeal from an order of the Small Cause Court Judge, Sealdah, relating to the valuation of premises No. 10, Radhanath Choudhury Road in Ward No. 19 of this city,

( 2 ) THE premises was assessed under Section 127 (b) of the Calcutta Municipal Act, 1923, for the second quarter of 1941-42 at an annual valuation of Rs. 8669/ -.

( 3 ) THERE was a general re-valuation of the premises with effect from the 1st of July, 1947 upto 30th of September, 1950. This valuation formed the subject matter of Municipal Appeal No. 335 of 1951. This appeal is from the order passed by the learned Judge of the Court of Small Causes in Municipal Appeal No. 335 of 1951, There was also a general re-valuation of the premises with effect from the 1st of October, 1950. This valuation formed the subject matter of the Municipal Appeal No, 247 of 1951.

( 4 ) IT is common case that on the same date on which the Judge of the Small Cause Court delivered his judgment in Municipal Appeal No. 335 of 1951, he also delivered his judgment in Municipal Appeal No. 247 of 1951, Mr. Sudhir Ranjan Banerjee appearing on behalf of the respondent asserted that no appeal has been filed by the Corpora