The Law Reports Under the Superintendence and Control of the Incorporated Council of Law Reporting for England and Wales Indian Appeals: Being Cases in the Privy Council on Appeal from the East Indies 1946-47

10B Garden Reach Road Wen-eta to the coksolidated rate was made in accOrdance with the provisions of s. 127 (a) of the Calcutta Municipal Act 1923 which provided that “ for the purpose of assessing land ” to the consolidated rate the annual value of land “ shall be deemed to be the gross annual rent at which the land might at the time of assessment reasonably be " expected to let from ye [...] The subject of this appeal is a complaint by the appellant company (the Bengal Nagpur Railway Company) in respect of the assessment to the consolidated rate of a piece of land situate in the city of Calcutta of which it is the owner. [...] Section 149 provides that " one-half of " the consolidated rate shall be payable by the owners of the " lands. and the other half by the occupiers thereof." Thus if land is unoccupied the owner pays one-half of the full rate on the annual value. [...] The plaint alleged that the only use since acquisition " to which " the company had put the lands was " that its " Officers' Club " had " put down a few holes on them for " their occasional golf practice " and that in arriving at its valuation the Corporation had " not considered at all the ben" ficial user " of the land the annual value of which on the basis of such user could not it was [...] Much was made in argment of the employment of a mali and of the " four greens." There was no evidence as to the nature and extent of the mali's activities and the word " green " read in the light of all the evidence may be no more than a topographical expression denoting only the superficial area close to and surrounding a hole.