( 1 ) THIS judgment will dispose of Civil Appeals Nos. 614, 615 and 616 of 1980. These Appeals are filed by a Public Charitable Trust, challenging the decision of the Small Causes Court, whereby the rateable value of the property of the appellants was reduced.

( 2 ) THE appellant had constructed premabhai Hall. The construction was undertaken after the old hall which had been constructed on 1544 sq. yards had been demolished and additional land, measuring 1680 sq. yards had been acquired. A portion of the premises had been given on rent to Madura Bank and another portion to the Bank of India. A major portion of the building, however, was used for holding shows or cultural activities.

( 3 ) THE Municipal Corporation had fixed separate rateable value with regard to the portion of the building which had been given on lease to Madura Bank and the Bank of India. The rateable value given in respect thereof and the tax which was charged subsequently on the same is not in question in the present proceedings. In these cases, we are concerned with the levy of property tax on the premabhai hall itself.

( 4 ) THE Municipal Corporation in respect of the four years in question, viz. ,