Das, J. - (1.) These three appeals are on behalf of the assessee against a decision of Sri S.K Ray, learned Judge, 6th Bench, Court of Small Causes, Calcutta.
(2.) The premises in question in these three appeals are respectively 111 B, 113B, and 113G, Netaji Subhas Road, Calcutta, These premises were assessed under section 127 (a) of the Calcutta Municipal Act, 1923. The fact that the annual value of the premises should be ascertained under section 127(a) is not disputed. The question which has been debated before us is whether the assessee is entitled to three deductions of 10 per cent, each on the gross annual rent at which the land or building might at the time of assessment reasonably be expected to let from to year.
(3.) The learned judge, Court of Small Causes, Calcutta, has allowed two 10 per cent, deductions on the said gross annual rent. The dispute is whether a third deduction of 10 per cent, is permissible under the law.;