Niyogi, J—This case arises on a reference made by the Extra Assistant Commissioner with appellate powers, Nagpur, under Section 83(2), C.P. Municipalities Act, 1922. The point of reference is: whether the expression ''gross annual letting value'' of property includes sums paid by the tenants to the owner on account of the municipal taxes payable by the latter. In view of the importance of the question both to the taxpayers and the Municipal Committee and other considerations, this case has come up before a Bench of two Judges. The Municipal Committee, Nagpur, served a notice on the appellant regarding the assessment of conservancy tax and water-rate on two houses owned by him but in the occupation of his tenants. The basis of the assessment was ''the gross annual letting value'' of the houses which meant the sum paid by the tenant as rent and the municipal charges leviable on it. The municipal charges were taken into calculation in two ways: once for determining the annual letting value and again for purposes of their collection. The appellant's contention was that charges were leviable on the actual sum received by him as rent and not the hypothetical rent including the mu