1. This is a group of 39 appeals arising from the judgment of the learned Chief Judge of the Court of Small Causes, Bombay, sitting as the persona designata under S.217 of the Bombay Municipal Corporation Act, 1888 (Bombay Act III of 1888); the said Act will be hereinafter referred to as the Bombay Municipal Act.

2. The Appellants, Messrs. Filmistan Private Limited, are the owners of a property known as 'Bombay Talkies Studios' situated at Dady Seth Road, Malad, Bombay. Until 1960 the Appellants were using the property for their own purposes viz., for the production of cinema films. This property covers an extensive area of slightly over 18 acres. In 1960 the Appellants gave the various structures situated on the property on what was said to be leave and licence basis to various small scale industries. The Appellants had provided certain amenities to the 'licensees' such as free use of electricity, water, electricians, sweepers, pumpmen, watchmen, etc.

3. For the year 1960-61 a special notice increasing the rateable value of the property was served on the Appellants by the Municipal Commissioner for Greater Bombay, who is the Respondent in this group of appeals. The Appellants file