Malalasekere V. Municipal Council

1934 Present: Macdonell C.J.

MALALASEKERE v. MUNICIPAL COUNCIL, COLOMBO.

 24 C. R. Colombo, 90,688

    Municipal rates-Premises of art society-Art gallery not a school building- Annual value-Method of ascertaining-Value of building-Criterion of rent-Municipal Councils Ordinance, So. 6 of 1910, 115 (I).

Where premises occupied by the Ceylon Society of Arts, a voluntary association formed for the purpose of exhibiting pictures and promoting art, were housed in a building erected out of public subscriptions collected from the members of the society, and the building was assessed by the Colombo Municipal Council for rates,-

Held, that the annual value of the building should be determined by ascertaining what is a reasonable rent which the society would have to pay for the building if the society had to obtain it for displaying its pictures.

The capital sum spent on the building would be a criterion by which the rent may be estimated.

The art gallery of the society is not a school building within the meaning of the proviso to section 115 (1) of the Ordinance.

APPEAL from a judgment of the Commissioner of Requests, Colombo.

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