Krishnan Pandalai, J.

1. This is an appeal against the decision of the learned Subordinate Judge of Trichinopoly reversing a decision of the District Munsif and awarding to the respondent, the Municipality of Trichinopoly, a decree for Rs. 173-10-0 being arrears of property tax from the second half of the year 1924-1925 to 1927-1928 in respect of premises in the possession of the appellants. The defence was that the property was exempt from the property tax under Section 83(a) of the Madras District Municipalities Act being a choultry as mentioned there. The Municipality contended that the premises are not a choultry. The District Munsif accepted the defence but the learned Judge rejected it. Hence the appeal.

2. Section 83 of the District Municipalities Act says that the following buildings and lands shall be exempt from the property tax:

(a) Places set apart for public worship and either actually so used or used for no other purpose, choultries, buildings used for educational purposes and libraries and playgrounds which are open to the public and from which no income is derived.

3. There are other clauses which it is not now material to refer to. Two points were discussed in