( 1 ) THESE 7 Rules, obtained by the Corporation of Calcutta on as many as 7 revisional applications, raise a fundamental question as to the mode of assessment of annual value under Section 168 of the Calcutta Municipal Act, 1951 (hereafter referred to as the said Act) in respect of buildings which are actually let out to tenants on rent agreed but not fixed by the Controller under the Rent Restriction Act. Such a question arose before the learned Chief Judge, Court of Small Causes, Calcutta, in 7 municipal appeals now pending before him though at an interlocutory stage and the said question having been decided against the Corporation of Calcutta by the learned Chief Judge by an order dt. June 30, 1980, the Corporation of Calcutta has now challenged that order in these revisional applications. Both the parties now before us have waived all objections to our deciding the issue at this stage on a revisional application and have invited as to decide on review of the position in law, the correct method to be adopted for assessment of the annual value of buildings so let out to tenants and thus shorten the litigation. The question raised is as to whether the Corporation