(1.) APPELLANT Municipal Corporation has challenged judgment and order passed by learned Small Cause Court, Ahmedabad dated 14.3.2001 in Municipal Valuation Appeal No.3535 of 1996.
(2.) AS could be seen from the record, the appellant Corporation had fixed Rs.7,133/- as Gross Ratable Value (GRV) for the premises bearing Survey No.1894/AB/SP/211 and MC No.701/SP/211, tenement No.3269-0177-00-000-A. GRV was fixed by the Corporation for the period of 1992-93 to 1996-97. The respondent challenged fixation of GRV by the Corporation, by preferring the appeal before the Small Cause Court and contended that rent which was paid was only Rs.95/- per month, for which rent receipt was produced and proved at Exh.5/2. The Small Cause Court relying on the documentary evidence reduced GRV at Rs.1859/- by allowing the appeal preferred by the respondent.