S. Swamikkannu, J.

1. The substantial question of law that had been framed at the time of admission of this appeal was whether the Courts below have properly construed the provisions of Section 82 of the Tamil Nadu District Municipalities Act (V of 1920). Section 82 of the said Act reads as follows:

82(1) Every building shall be assessed together with its site and other adjacent premises occupied as an appurtenance thereto unless the owner of the building is a different person from the owner of such site or premises.

(2) The annual value of lands and buildings shall be deemed to be the gross annual rent at which they may reasonably be expect ed to let from month to month or from year to year less a deduction in the case of buildings, of ten per cent, of that portion of such annual rent which is attributable to the buildings alone, apart from their sites and adjacent lands occupied as an appurtenance thereto; and the said deduction shall be in lieu of all allowance for repairs or on any other account whatever:

Provided that-

(a) in the case of;

(i) any Government or railway building; or

(ii) any building of a class not ordinarily let the gross annual rent of which cannot, in the op