- (1.) This judgment is intended to cover appeals Nos. 284 to 305 of 1953, 21 to 41 and 73 to 85 of 1954.
(2.) Clive Buildings (Calcutta), Limited is the owner of the building known as Clive Buildings. The building contains several flats which were all erected for letting purposes and are, in fact, let to tenants. The learned advocates for both parties admitted before us that the main entrance, passages, stair-case, corridors and lifts in the building are in the control and occupation of Clive Buildings (Calcutta), Limited and are not let to tenants and that the tenants have the right to use them in common with the other tenants. Each flat which is separately let to a tenant has been assessed as a separate building under Clause (a) of Section 127, read with Section 135 of the Calcutta Municipal Act, 1923.
(3.) The assessment of 35 of these flats is in dispute in these appeals.;