( 1 ) THIS appeal is by the plaintiff the Corporation of Calcutta and it arises out of a suit for the recovery of arrears of rates for the period between the fourth quarter of 1930-1931 to the third quarter of 1934.

( 2 ) IT will be necessary for me to set out certain events which have happened in the conduct of this suit. In the suit as originally framed the plaintiff claimed that the arrears of rates were due in respect of premises No. 31 Elgin. Road. There was a claim for one lump sum against all the defendants and for a declaration of a charge with respect to premises Not 31 Elgin Road. Prior to the trial of the suit the plaintiff was asked to admit certain facts by the defendants and pursuant to this application the plaintiff admitted that premises No. 31, Elgin Road had been sub-divided into 12 different premises prior to the period for which the rates and taxes were claimed and that these 12 different premises were held separately by the different defendants. The learned Munsif who tried the suit held that the suit was bad for misjoinder of parties and causes of action and for multifariousness and dismissed it stating that subject to the question of limitation the