Somayya, J.

1. These are three appeals filed against the decrees of the Additional City Civil Judge in O.S. Nos. 1103, 1653 and 1662 of 1938. A common judgment was delivered by the trial Court and the decision in all the three cases depends upon the question whether the building in each suit is a choultry and therefore exempted under Section 101 (b) of the City Municipal Act. The exemption was claimed on the wording of the Amending Act X of 1936. The provision exempts the following buildings from the property tax : (1) choultries for the occupation of which no rent is charged and (2) choultries the rent charges for occupation of which is used exclusively for charitable purposes. The respondent municipality levied taxes on the three buildings in question rejecting the claim of the appellant that they are exempted under Section 101 (b) of the Amended Act. The tax not having been paid, the three suits out of which these appeals arise were filed by the respondent Corporation for recovery of the tax.

2. The three buildings are contiguous to each other. One has a frontage in Mint Street and bears No. 2/355 Mint Street. The other two houses have a frontage in Nattupilliar Koil Stre