The method of assessment to be followed under Clause (b) of Section 127, Calcutta Municipal Act does not justify the importation of rental value of relevant evidence relating to the nature of the user of the building by the owner.

( 1 ) THE principal question raised by the assessee in this appeal under Section 142 (3), Calcutta Municipal Act is as to how the "estimated present value of the land valued with the building as part of the same premises" is to be made under Clause (b) of Section 127 of the same Act. Premises No. 76, Lower Circular Road covers an area of over 184 cottas and is in the occupation of the owner. There are three different kinds of buildings; one two-storeyed building of which the upper floor is used for residential purposes and the ground floor for the location of a press and godown --belonging to the owner; certain big corrugated iron sheds are also used by the owner for business purposes; and over another portion there is a bustee, the structures having been condemned by the Corporation as being dangerous, but still occupied. As the premises continued to be in the occupation of the owners the determination of the rates must be under Clause (b) of Section 127, Calcutta Municipal Act, and the premises had all along been assessed as such.

( 2 ) DURING the general revaluation which came into effect from the second quarter of 1936-37 the annual value of the property was fixed at Rs. 24645/- on the basis of Rs. 1600. 00 per cotta being the land value. At the next general revaluation which came into effect from the second quarter of 1942-43 the land value was fixed at a slightly lower figure, viz. , Rs. 23,876. 00. It does not appear at what rate per cotta or on what basis the land value was fixed. The next general revaluation was from the second quarter of 1948-49 and this is the subject matter of the present appeal.

( 3 ) ON behalf of the Chief Executive Officer the lands were valued at Rs. 4500/- per cotta and the value of the buildings was fixed at Rs. 346141/-, Objections were raised by the assessee about the land value. After hearing the objections the Special Officer reduced the land value to Rs. 3200/- per cotta; consequently Rs. 46857/- was fixed as the value of the land. The assessee filed an appeal under Section 141, Calcutta Municipal Act before the Court of Small Causes in Calcutta. No objection was raised by the assessee with regard to the annual value fixed for the buildings. The assessee claimed that the land should not be valued at over Rs. 2500/- per cotta, i. e. the annual value so far as the land is concerned is to be Rs. 40392/- as against Rs. 46857/- fixed by the Special Officer. The learned Chief Judge of the Court of Small Causes found that the value of the land as fixed by the Special Officer was a proper one and the appeal was dismissed.

( 4 ) IN the appeal now before us the principal grounds urged are relating to the method which should be adopted for valuing the land under Clause (b) of Section 127, Calcutta Municipal Act.

( 5 ) BEFORE we deal with the principal point urged about the method of valuation and whether the character or nature of the use to which the building is put is to be taken into consideration for determining the annual value or not we shall dispose of two other points which had also been taken before us.

( 6 ) THE first question is on whom does the onus lie when an appeal is preferred by the assessee. According to the assessee appellant the initial onus is on the Corporation, and it is for the latter to satisfy the Court as to how the annual value had been fixed by the Chief Executive Officer, or by the Special Officer as the case may be. This question was covered by a long line of decisions of this Court. It was, however, contended that a divergent view has been taken in one of the more recent decisions. It is, therefore, necessary to examine the question at some length.

( 7 ) THE determination of the annual value for the purpose of assessment by the Chief Executive Officer is in the first instance to be made under Section 131, Calcutta Municipal Act. The person affected may file an objection under Section 139, Calcutta Municipal Act. The Executive Officer, or th