Abdur Rahman, J.

1. This appeal arises out of a suit brought by the Madura Devasthanam against the Municipal Council, Madura, for a declaration that the building and lands described in the schedule annexed to the plaint were exempt from payment of the property tax to the defendant Municipality. The defendant Municipal Council justified the assessment in reply and contended that in so far as the items contained in the schedules were used for commercial purposes and could not be said to form a portion of the temple property, they could not be exempt from the payment of the tax. The learned Subordinate Judge of Madura held that the items covered by item 1 were not liable to be assessed but those described in items 2 and 3 were so liable. The Madura Municipal Council has preferred an Appeal (No. 293 of 1939) in regard to the items covered by item 1 and the Madura Devasthanam preferred the other appeal (No. 302 of 1939) in regard to the items described in items 2 and 3.

2. The only question therefore to decide in both the appeals is whether the shops and stalls inside the Madura temple were correctly assessed and were liable to pay the property tax. The view taken by the learned S