Reilly, J.

1. These two appeals relate to suits in which the Corporation of Madras claimed declarations that the Madras Electric Tramways Company and the Madras Electric Supply Corporation respectively were subject to the. control of the Commissioner of the Corporation under Sections 287 and 288 respectively of the Madras City Municipal Act. The suits were tried by the Judge of the City Civil Court, who dismissed both of them. They came on appeal before Waller, J., whose opinion was that both the Companies carried on their operations under special Acts, or what were equivalent to special Acts, inconsistent with the general Act, the City Municipal Act, and that the Corporation of Madras were not entitled to the declarations for which they sought. He upheld the decision of the City Civil Court; and it is against that decision that these two appeals have been preferred.

2. I think it will be convenient to deal with the two cases separately, and, if I may say so with great respect, I doubt whether Waller, J., would have arrived at his decision in respect of the Tramways Company, if he had treated it separately from the case of the Electric Supply Corporation. The Tramways Company