MCD Vs. JAIN BROTHERS

JUDGEMENT

(1.) THE petitioner Corporation has impugned the order dated 16th July, 1998 by these two writ petitions relating to different assessment years though dealt with by a common order. Learned Counsel for the petitioner has raised two issues. The first issue is in respect of the extent of the rebate in case of large plots and the second issue relates to the date from which the rateable value would be applicable.

(2.) THE first issue arises as a consequence of the rebate being given for plots over 500 sq. mtrs. Such rebate is to the extent of 15%. The contention of the learned Counsel for the petitioner is that this 15% rebate is applicable only to the extent the area exceeds 500 sq. mtrs. while learned Counsel for the respondent No. 1 assessee submits that it should be applicable to the total plot area and further higher rebate should be made applicable where the plot area is substantially more than 500 sq. mtrs. In the present case, the plot area is about 3400 sq. yds.

(3.) LEARNED Counsel for respondent No. 1 thus submits that if all the aforesaid factors are taken into account and the 15% rebate is granted in addition to the same on the area over 500 sq. yds., then the respondent No. 1 can have no grievance.