SURAT TEXTILE MARKET COOPERATIVE SHOPS AND WAREHOUSES SOCIETY LIMITED SURAT Vs. MUNICIPAL CORPORATION OF THE CITY OF SURAT

JUDGEMENT

(1.) This appeal calls in question the judgment and order of the High Court of Gujarat dated 8th November, 1990 and arises in the following circumstances :-

(2.) The basic question which requires our consideration in this appeal is whether the charges which the appellant collects at the rate of Re. 1/- per person for use of the lift could be added to the rental value of the revolving restaurant located on the 14th floor of the building for purposes of computation of property taxes by the respondent-Municipal Corporation

(3.) To answer the question it would be appropriate to first refer to the definition of the 'annual letting value'. The 'annual letting value' has been defined in Section 2 (1A) of the Act, the relevant portion of which reads as follows :-