(1.) THE present appeal arises against the judgment and order dated 20.8.1992 passed by the Small Causes Judge in Municipal Valuation Appeal No. 3595 of 1990, whereby the GRV of the premises in question for the year 1989 -90 is fixed at Rs. 1,40,000/ -We have considered the record and proceedings and we have gone through the reasons recorded by the Small Causes Judge.
(2.) IT appears that the learned Judge was guided by the purshis submitted by the learned Counsel appearing for both the sides at Exh.12, whereby the decision of the very Court for fixing of the GRV in respect of the Accounting Year was admitted and it was declared that the matter is carried before the High Court and is pending.
(3.) WE have also considered Exh.12, which shows that as per the learned Counsel appearing for both the sides before the learned Small Causes Judge, the GRV of the premises in question was fixed at Rs. 1,40,000/ -.