DAS, J. The appellant, Dominion of India, representing the East Indian Railways, [formerly Bengal Assam Railway] appeals to this Court under S. 141, Calcutta Municipal Act III [3] of 1923 [hereinafter called the Act] against an order dated 30th June 1947, passed by Mr. R.N. Ray, learned Small Cause Court Judge, Sealdah, District 24 Parganas, whereby he dismissed an appeal against the order of the second Deputy Executive Officer, Corporation of Calcutta, dated 11th April 1946, under S. 140 of the Act in respect of the assessment of Premises No. 52, Gopal Chandra Chatterjee Road.

2. The B.A. Railway [Bengal Assam Railway] was the owner and occupier of premises No. 52, Gopal Chandra Chatterjee Road, measuring 83 Bighas, 9 Kottaha 6 chhataks and 14 sq. ft., and was paying Rs. 3004-12-0 per annum on account of municipal rates and taxes to the Corporation of Calcutta, hereinafter called the Corporation.

3. By a memorandum, Ex. 4, the B.A. Railway let out to the Civil Supply Department the aforesaid premises for one year subject to further extensions, as may be agreed upon; the relevant provision runs as follows :

2. The Civil Supply Department shall be liable to pay to the Bengal