1. This revision under S.115 CPC. is by the tenants of a building and arises out of proceedings for fixation of fair rent initiated at the instance of the landlord. The main question in dispute relates to the provision of law which should apply to the present case, namely, whether sub-s. (2) or (3) of S.5 of the Kerala Buildings (Lease and Rent Control) Act 2 of 1965.

2. The building is a non-residential one and appears to have been continuously in the occupation of the tenants revision petitioners as early as from the year 1939. It is submitted by the revision petitioners that there is no definite finding by any of the courts below as to whether there was property tax in respect of the building at the time of its letting. However, the observation of the Rent Controller that there was no Panchayat in existence at the time of the letting of the building is not seriously challenged before me. If that be so, there is no likelihood of property tax having been fixed by the Panchayat or Municipality for this building at the time of letting.

3. The entrustment of the building to the revision petitioners is stated to be under an oral arrangement on a rental of Rs. 2/- per annum.