The common point which arises in all the three appeals relates to the basis on which property tax is leviable upon the building, called Nellai Lodge, situate in Tirunelveli Junction. The Municipality is the appellant in all the three appeals.

The firm of S.C.M. Sheik Mohamed and Brothers are conducting a lodging house under the name and style of “Nellai Lodge” in the premises in question as lessees thereof. The plaintiff in O.S.No. 58 of 1959 on the file of the District Munsif’s Court, Tirunelveli, (out of which S.A. No. 1071 of 1961, arises), who is the owner of a portion of the premises, has leased out to “ Nellai Lodge” , 7 upstairs rooms, in Door No. 174/7 to 174/13 on a monthly rent of Rs. 210. The plaintiff is a brother of the partners of the firm and is also a partner thereof. The property tax levied upon the premises 174/7 to 174/13 which was originally Rs. 208-10 for half year, was enhanced by the Municipal Council, Tirunelveli, on the rental estimate of Rs. 768 calculated on the basis of the net income which could be secured by letting out the 7 rooms. The claim of the municipality was that each room would fetch a rent of Rs. 5 per day ; miking allowance for