M. M. Dutt, J.: In these Rules issued on the applications under Article 226 of the Constitution, the petitioners have, inter alia, challenged the vires of sub-s. (3A) of S. 183 of the Calcutta Municipal Act, 1951, hereinafter referred to as 'the Act'.

2. The Corporation of Calcutta made a general valuation under S. 172(2) of the Act and assessed the annual value of the buildings belonging to the petitioners, in these writ petitions. Needless to say, the amount of annual value in each case was enhanced. After the petitioners were served with notice under S. 180 of the Act informing them of the increase in the annual value assessed under S. 172(2) of the Act, they filed their respective objections to the same under S. 181 of the Act. The objections were heard under S. 182 of the Act and the annual value of the buildings belonging to the petitioners were slightly reduced. The petitioners, being aggrieved by the enhancement of the valuation preferred appeals against the orders under S. 182 of the Act on the objections filed by them to the Presidency Small Causes Court, Calcutta under S. 183 of the Act. It may be stated here that S. 183 of the Act was amended by the Calcutta Muni