the principles of valuation were not modes of valuation 'and therefore it was not necessary to lay down in the said Rules methods by which the valuation should be arrived at; (3) that 'the assessment list was proper; (4) that though under the said Rules only houses and buildings and not open lands could be 'taxed it was impossible to say in a writ petition without a detailed 'inquiry as to whether the tax in fact was 'levied on open lands or as adjuncts to their factories merely 'because their valuation was separately made and that therefore such a question should 215 be more properly raised in the appeals filed by the Companies;(5) (a) that the Municipality was entitled to levy tax for the Official year 1963 64, (b)that the appointment of the said President and Vice President was valid and lastly that the respondent Municipality though an interim municipality was competent to levy the said tax.