AHMEDABAD MUNICIPAL COPRN Vs. VIJAYANT INSULATION PVT LTD

JUDGEMENT

(1.) THE present appeal arises against the judgment and order dated 20.07.1984 passed by learned Small Causes Judge, Ahmedabad in Municipal Valuation Appeal No.5397 of 1983 whereby the learned Judge has fixed the G.R.V. of the premises at Rs.9,000/- for the year 1983-94.

(2.) THE relevant facts are that for the property bearing Survey No.14/22 the appellant-Corporation had assessed G.R.V. at Rs.16,968/- for the year 1983-84. As the respondent was aggrieved by the same, Municipal Valuation Appeal No.5397 of 1983 was preferred before learned Small Causes Judge, Ahmedabad. THE learned Judge, at the conclusion of the appeal, passed the aforesaid judgment and order. Under these circumstances, the present appeal before this Court.

(3.) WE would have considered the matter for remand, however, it appears that the amount involved is a very small amount and the matter pertains to Assessment Year 1983-84, hence exercising power of remand may result into delay, more particularly when even the learned counsel appearing for the respondent also agreed that instead of remand the court may decide the matter on the aspect of fixation of G.R.V. In these circumstances, we find that the G.R.V. should be decided on the basis of the evidence available.