BHAVANS INDUSTRIES Vs. AHMEDABAD MUNICIPAL CORPORATION

JUDGEMENT

(1.) With the consent of the learned advocates for the parties, the matter is taken up for final hearing, as recently this court has already decided the First Appeal arising out of M.V. Appeal in respect of the same premises belonging to the appellant determining the Gross Rateable Value (hereinafter referred to as "GRV") for the year 1998-99 and 1999-2000.

(2.) We have heard learned advocate Mr. Shalin Mehta for the appellant and Mr. M.R. Raval for M/s RJ Raval Associates for the respondent.

(3.) In the instant case, it appears that the respondent-Corporation had fixed the GRV at Rs. 1,68,720/- in respect of the premises bearing M.C. No. 799/799/86, tenament No. N.303-0021-00-0001-I, situated in Ward Odhav D, Ahmedabad belonging to the appellant, for the year 2000-2001. The said GRV fixed by the respondent-Corporation was challenged by the appellant before the Small Causes Court, Ahmedabad (hereinafter referred to as the "lower Court") by way of M.V. Appeal No. 67/2001 contending, inter alia, that the GRV fixed by the corporation was highly improper and illegal. The lower court vide order dated 10.3.2006 rejected the said MV Appeal No. 67/2001 preferred by the appellant. Being aggrieved by the said order, the appellant has preferred the present First Appeal under sec. 411 of B.P.M.C. Act, 1949.