- (1.) Special leave granted
(2.) Both these appeals are directed against the common judgment of Patna High court dated 18/07/1990 passed in Second Appeal No. 164 of 1988 and Second Appeal No. 165 of 1988. The appellant Shree Bhagwati Hosiery Mills Pvt. Ltd. , being owner of municipal holding Nos. 69, 70 and 71 situated on the central Jail Road in ward No. 9 of Bhagalpur Municipality filed Title Suit No. 102 of 1980 on the allegations that all the three holdings were merely parti lands and the annual letting value of all the three holdings fixed in the general revisional assessment of 1976- 77 were as under:
(3.) The aforesaid valuations were increased from the fourth quarter of 1979-80 by the Bhagalpur Municipality from Rs. 200 to Rs. 10. 00 each. During 1980-81 the abovementioned three holdings were merged into one holding as holding No. 69 (new).;