(1.) THE view taken by the District Judge is in accordance with Babshetti V/s. Venkataramana 3 B. 154 and Ranga V/s. Suba Hegde 4 B. 473 which was approved in THE Secretary of State v. Fernandes 30 M, 375; 17 M.L.J. 337; 2 M.L.T. 320. Even if the assessment was increased in consequence of improvement made by the mulganidar, we do not think this makes any difference, and we are not referred to any case in this country in which it has been held that it does.
(2.) THE second appeal is dismissed with costs.