Somayya, J.

1. These are two appeals filed against the decrees of the Court of the Subordinate Judge, Bezwada, in two suits filed by the appellant against the respondent for refund of certain taxes which were alleged to have been illegally levied under the Madras District Municipalities Act (Madras Act V of 1920) on the vacant lands belonging to the appellant. The appellant is the Madras and Southern Maharatta Railway Company owning several buildings and vacant sites within the limits of Bezwada Municipality and the Municipal Council of Bezwada is the respondent. The respondent Council levied certain taxes under the Madras District Municipalities Act on the appellants vacant lands from 1929 to 1935. The plaint in O.S. No. 41 of 1935 was filed for recovery of Rs. 22,092-13-0 which was the tax levied for the year 1931-32. The other suit O.S. No. 61 of 1935 was filed for recovery of a sum of Rs. 76,706-10-4 made up of various sums which were levied for the years 1929-30, 1930-31, 1932-33, 1933-34 and 1934-35, that is, for five years. The Subordinate Judge tried the two suits together, dismissed O.S. No. 41 of 1935 and decreed O.S. No. 61 of 1935 in part ordering a refund of the