LAWS(GJH)-2011-10-65

INDIAN RAYON Vs. STATE OF GUJARAT

Decided On October 14, 2011
INDIAN RAYON Appellant
V/S
STATE OF GUJARAT Respondents

JUDGEMENT

(1.) THE petitioner has challenged the amendment to Rule 4(1)(B) and Rule 9(6-A)(1)(2) of the Rules for levy of tax on buildings or lands or both within the limits of Veraval Patan Joint Municipality ('the Rules' for short).

(2.) FACTS leading to the present petition are as follows:

(3.) IN response to such representation, the petitioner was also granted personal hearing by the Municipality on 28.6.2004.