(1.) THE second submission made on behalf of the petitioners is with regard to the permitted increase awarded by the appellate Court. THE appellate Court has dealt with the question under point No. 4 at page 12 of the certified copy of the judgment, thus :
(2.) NOW insofar as 50% of the education cess amounting to Rs. 787.20 is concerned, there is no grievance made on behalf of the petitioners and, therefore, that point is not in dispute. What is in dispute is with regard to the amount of house tax in the sum of Rs. 985.50 awarded by way of permitted increases by the appellate Court. In this connection Mr. Shah, learned Advocate for the respondents drew my attention to the provision contained in Sec. 10 of the Act which reads as under :