FILMISTAN PRIVATE LIMITED Vs. MUNICIPAL COMMISSIONER FOR GREATER BOMBAY

JUDGEMENT

(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 a persona designata under section 217 of the Bombay Municipal Corporation Act (Bombay Act No. III of 1888), referred to hereinafter as "the Act", the learned Judge has dismissed the appeals filed by the assessee. The assessee has filed these appeals under section 218 -D of the Act.

(2.) THE appellants, Filmistan Private Limited, are the owners of a property known as 'Bombay Talkies Studios' situated at Dady Seth Road, Malad, Bombay. The property covers an extensive area of eighteen acres and odd. Until 1960 the appellants were using the property for their own purposes but in 1960 they gave the various structures situated on the property on what is stated to be a leave and licence basis to various small scale industries. T appellants have provided several amenities to the licensees like the free use electricity, water, electricians, sweepers, pumpmen and watchmen.

(3.) THE appellants were heard by the Chief Judge initially in March 1964 when a preliminary objection was raised on behalf of the Corporation that even on the assumption that the occupants of the structures were licensees, the Assessor and Collector was justified in fixing the rateable value on the basis of the licence fee recovered by the appellants and, therefore, it was not open to the appellants to challenge the rateable value fixed by the Assessor and Collector. By his judgment dated March 4, 1964 the Chief Judge held on this preliminary contention that -