ORDER :- A common question of law arises in this application and in five others, which have all been heard together. (Matter No. 135 of 1954 Karnani Properties v. The Corporation of Calcutta, Matter No. 67 of 1954 - Dr. Subodh Kumar Ganguly v. Assessor Calcutta Corporation and ors; Matter No. 29 of 1955 Pataki Chandra Muttylal v. The Assessor, Corporation of Calcutta and ors; Matter No. 45 of 1955 Bepin Behari Sadhukhan v. Corporation of Calcutta and Matter No. 59 of 1955 Sankar Narayan Gooptu v. The Corporation of Calcutta. The point arises in the following manner. Both under the Calcutta Municipal Acts 1923 and 1951, the unit of assessment is either "land" or where there is a structure upon it, the "land" and "building". The word building has been defined (See S. 5 (6) ). This unit is commonly referred to as Premises although the word Premises is not itself defined. Thus, when we speak of a municipal premises, we generally mean a building which includes the outhouses, boundary walls, etc., together with the land appertaining to the building. (See Corporation of Calcutta v. Moti Chand, 66 Ind App 42 : (AIR 1939 PC 20) (A). But, both under the Act of 1923 (S. 135) and under the Act

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