These two appeals were heard together as a common question of law arises in both the appeals. C.C.C.Appeal No. 66 of 1950 is against the decision of the City Civil Court in O.S. No. 339 of 1949 and the plaintiff who is the City Motor Service, Limited, is the appellant. C.C.C. Appeal No. 50 of 1951 is against the decision in O.S. No. 232 of 1949 of the City Civil Court, Madras, and the appellant is the Corporation of Madras. The two suits were beard by different Judges and they held opposite views on the common question of law, which arises for consideration. The suit O.S. No. 239 of 1949 was dismissed but O.S. No. 232 of 1949 was decreed.

It will be convenient to refer to the facts in C.C.C. Appeal No. 66 of 1950. The facts in the connected C.C.C. Appeal No. 50 of 1951 are similar though there is a slight difference in the material dates. In C.C.C. Appeal No. 66 of 1950, the defendant is the Corporation of Madras and the relief claimed was a declaration that the Corporation has no right to resort to distress proceedings for enforcing the collection of betterment contribution payable if any, in respect of the ‘bungalow and ground bearing R.S. No. 329/2, Thousand