( 1 ) THE question which arises for consideration in the large number of Civil Appeals filed against various orders of Small causes Courts is as to how to determine the ratable value of premises for the levy of property tax under the provisions of the Bombay provincial Municipal Corporations Act, 1949 (hereinafter referred to as "the B. P. M. C. Act" ).

( 2 ) CONSIDERING the importance of the points involved and in order to determine all the questions which arise in connection with the assessment to house tax, these Appeals were heard together and various learned counsels addressed arguments on all the issues which could, possibly, arise and which are being decided by this judgment. For the sake of convenience, and in order to appreciate various submissions made, facts of two sample cases, viz. . Civil Appeal No. 469 of 1990 filed by the Corporation against m/s. Hindustan Photo Films Manufacturing Co. Ltd. (which is the case of premises occupied by a tenant) and Civil Appeals Nos. 1339 of 1983 to 1341 of 1983 filed against Shri G. L. Shah (who is an owner in selfoccupation of the premises in question), may, briefly, be considered.

( 3 ) M/s. Hindustan Photo Films Ma