AHMEDABAD MUNICIPAL CORPO Vs. RANGOLI ASSOCIATION

JUDGEMENT

(1.) THIS appeal is filed by the Ahmedabad Municipal Corporation calling in question the legality of the order dated 28.8.2000 passed by the learned Judge of the Small Causes Court, Ahmedabad in Municipal Valuation Appeal No.2060/98.

(2.) THE respondent herein was the owner of immovable property described as Tenement No.7223-9311-00-0001 situated on survey No.548/1/TF, Ellisbridge-B ward, Ahmedabad. For collection of municipal tax for the year 1997-98, the Municipal Authorities adopted gross ratable value at Rs.60,788. THE respondent herein aggrieved by such valuation approached the Small Causes Court, Ahmedabad filing the above-mentioned appeal. In the appeal, it was contended that the property was self-occupied property, previously GRV adopted was Rs.13,680, the property is situated in the third floor of the building and occupies area of 183.90 sq. meters, no improvements or additions were made in the property and despite which the authorities wrongly recorded that the additional construction was carried out and the constructed area of the property was 2135 sq. meters. THE appellant thus contended that the valuation adopted by the Municipal Authorities was excessive.

(3.) THE Small Causes Court placed heavy reliance on these documents and allowed the appeal of the property-holder and reduced the GRV to Rs.33,650/-. THE Court observed as under: