The actual rent realized from premises may be rebutted as evidence of the reasonable rental value for the purposes of Section 127 (a) of the Calcutta Municipal Act, 1923.

( 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 Corporation of Calcutta from the judgment of the learned Judge of the Court of Small Causes in Municipal Appeal No. 247 of 1951. Mr. Krishna Lal Banerjee, appearing on behalf of the Corporation of Calcutta stated that in the absence of instruction he was not in a position to admit whether or not an appeal has been filed. It is however common case that the decision in appeal No. 247 of 1951 does not amount to res judicata even if no appeal has been filed from the judgment in that appeal. It is also common case that this judgment in Municipal Appeal No. 335 of 1951 will not affect in any way the assessment of the valuation made in Municipal Appeal No. 247 of 1951.

( 5 ) AS I have said already, at the general revaluation with effect from the second quarter of 1941-42 the premises was assessed on the basis that it was not erected for letting purposes and was not ordinarily let. In course of the valuation under appeal both parties were agreed, however, that the valuation should be made under Section 127 (b) of the Calcutta Municipal Act, 1923, on the basis that the building was ordinarily let.

( 6 ) ON that basis the annual value of the premises assessed by the Corporation of Calcutta was a sum of Rs. 11880/ -. This figure was arrived at on the basis that Rs. 1100/- was the reasonable monthly rental of the premises and that 10 per cent of the rental should be deducted from the annual rental calculated on the basis of the above monthly rental.

( 7 ) THE respondent was dissatisfied with this valuation and gave due notice, of objection to that valuation. The Special Officer heard the objections. He sent the matter for enquiry and report. The inspector reported that the actual rental realised from the premises was Rs. 151/8/- per month including tax and that the rent per room as realised from the tenants was, however, low and that in view of the fact that all the tenants are employees of the owner, assessment on dwelling basis should perhaps be more justified or fair rents are to be taken. The Special Officer duly considered the report of the Inspector and passed a final order assessing the annual valuation of the property to be Rs. 8669/ -. The relevant part of the note of the final order of the Special Officer is as follows:

803 x 12 - 9636 1100 x 12-13200 10 % 964 10% - 1330 8672 11880

Rent too low. Let to employees. Seen record and report. Heard party. O. V. R. on rental basis. Kept fair at Rs. 8669/ -. "

( 8 ) WE read the order of the Special Officer to mean that the rent actually realised from the property was too low and was, therefore, not the proper criterion of the reasonable rental of the premises and in the absence of further materials the old valuation of Rs. 8669/- ought to be accepted as the reasonable annual rental of the premises and th