( 1 ) AT the general revaluation which was to take effect from the fourth quarter of 1939-1940 premises No. 2, Heysham Road were assessed at a value of Rs. 11,080/ -. It appears that the monthly income was taken at Rs. 1140/- in spite of the fact that admittedly the rent was Rs. 1300/- per month. In 1945 the Corporation authorities increased, the valuation from Rs. 11,080/- to Rs. 12,636/- and in the notice under Section 138, Calcutta Municipal Act under which when a valuation is increased the notice shall contain a statement of the grounds of such increase it was stated that the increase was estimated on account of rise of rent since the last valuation. There was an objection by the assessee and the Deputy Executive Officer thereupon reduced the valuation to Rs. 11,907/ -. He appears to have calculated the monthly income at Rs. 1225/ -. There is an appeal by the assessee under Section 41, Calcutta Municipal Act on the ground in fact that there has been no rise in the rent of the premises since the increase in valuation was unjust and arbitrary. The learned Small Cause Court Judge dismissed the appeal.

( 2 ) IT has been contended before us in this appeal against the