RAMAPRASADA RAO, J.:- These two appeals are connected. A. S. No. 122 of 1971 is against the judgment and decree of the learned VIIth Assistant Judge, City Civil Court, Madras in O. S No. 6659 of 1968 on his file and A. S. No. 123 of 1971 is against the judgment and decree of the same learned Judge in O. S. No. 3273 of 1968, which was for the recovery of property tax under the Madras City Municipal Corporation Act for the first half year 1965-66 and in which the Corporation of Madras as plaintiff seeks for a charge on the property which has to bear the said property tax. It is common ground that the defendants paid some amounts towards the property tax, but failed to pay the arrears as claimed for the said half year. O. S. No. 6659 of 1968, which we shall call the second suit, is again a suit for recovery of a sum of Rs. 8,725.34 being the arrears of property tax after giving credit to the amounts paid by the owners for the second half year 1965-66, first half year 1966-67 and the first half year 1967-68. Here also, the Corporation of Madras, as plaintiff, seeks for a charge on the property which is liable to pay the property tax. In the first suit as well as in the second,