1. The accused in the case was prosecuted for non-payment of property tax by the Revenue Inspector, Palai Municipality. He was acquitted by the Magistrate on a preliminary objection raised by him. The Revenue Inspector preferred appeals against the orders of acquittal under S.417 Cr.P.C, to this court, and a learned Single Judge allowed the appeals by a common order, set aside the acquittals, and remitted the cases for de novo trial.

2. The accused has filed these appeals against the order of the learned Single Judge under S.5 (ii) of the Kerala High Court Act. The office has sent up the appeal memos with a report stating whether the appeals are competent under S.5 (ii), and for passing appropriate orders.

Sec. 5 (ii) of the Act is as follows:

"An appeal shall lie to a Bench of two judges from

x x x x X

(ii) a judgment of a Single Judge in the exercise of appellate jurisdiction in respect of a decree or order made in the exercise of original jurisdiction by a subordinate court;

Sec. 5 of the Act before it was amended by Act 6 of 1966 read:

"An appeal shall lie to a Bench of two judges from a judgment or order of a Singh Judge in the exercise of original jurisdiction. An appeal