(1.) The suit giving rise to these two appeals was filed under the following circumstances.
(2.) Plaintiff No. 1 owns three houses which are municipal Nos. 7717, 7724 and 7739 and which are situate within the limits of the Hubli Municipality. As owner of these houses the plaintiff has to pay certain taxes, viz. (1) house-tax (2) general water-tax and (3) sanitary cess. In respect of these taxes he was assessed for 1938-39 to pay respectively Rs. 10, Rs. 24 and Rs. 3-8-0 in all Rs. 37-8-0.
(3.) It appears that the Municipality was in January, 1939, superseded and under Section 219 (2)(b) of the Bombay Municipal Boroughs Act, 1925, an administrator was appointed.