( 1 ) THE petitioners are owners of premises No. 11, Indra Kumar Karnani Street (formerly Known as premises No. 11, Jackson Lane ). With effect from 4th quarter, 1978-79 the Corporation of Calcutta had determined the annual value of the said premises at Rs. 430606/ -. On 9th November, 1981 a Special Officer of the Corporation of Calcutta had disposed of their objection against the said increase in valuation made under S. 181 of the Calcutta Municipal Act, 1951 by fixing the annual value at Rs. 361135/ -. Being dissatisfied with the said order passed under S. 182 of the said Act the petitioners have presented under S 183 of the Calcutta Municipal Act, 1951 Municipal Appeal No. 141 of 1982 in the Court of Small Causes, Calcutta. The said appeal is pending.

( 2 ) THE Calcutta Municipal (3rd Amendment) Act, 1976 which came into effect on 22nd June, 1976 has inserted the following sub-s (3a) in S. 183 of the Calcutta Municipal Act, 1951: -"no appeal under this section shall be entertained unless the consolidated rate payable up to the date of presentation of the appeal on the valuation determined- by an order under S. 182, in the case of an appeal to the Court