S. Padmanabhan, J.

1. The Civil Revision Petitions Nos. 2678 and 3066 of 1981 have been filed by the tenants and the landlords respectively against the order passed by the appellate authority (Subordinate Judge, Karur) under the Tamil Nadu Buildings (Lease and Rent Control) Act, 1960 (called the Act) in C.M.A. No. 30 of 1980 fixing fair rent for the tenanted premises. The premises in respect of which fair rent has been fixed is a non-residential building, viz., a theatre in Karur. Originally, the building had been leased to one Kuppuswami Gounder the predecessor-in-interest of the tenants on a rent of Rs. 700 per month for the building and Rs. 300 for furniture, etc. While so, the landlords filed R.C.O.P. No. 26 of 1977 for fixation of fair rent for the premises under Section 4 of the Act. The landlord's claimed that a sum of Rs. 4,620 per month would be fair and reasonable. The tenants stated in their counter-affidavit that a sum of Rs. 1,700 per month would be reasonable rent for the building and Rs. 180 for the furniture. The Rent Controller fixed the fair rent for the building at Rs. 2,065 per month and for the furniture at Rs. 200 and consolidated the amount in a sum of