AHMEDABAD MUNICIPAL CORPORATION Vs. ROHITBHAI RASIKBHAI

JUDGEMENT

(1.) THE present appeal arises from the judgement and order passed by the learned Small Causes Judge dated 15.6.1988 in MVA No.7316 of 1987, whereby for the assessment year 1986-87 and 1987-88, GRV was fixed at Rs.18,936/-.

(2.) THE short facts are that for various parcels of premises bearing M.C. Nos.4767, 4767/1, 4767/2, 4767/3, 4767/4 and Survey No.282 + 283 + 284 paiki and 282 + 283 + 284 paiki, in all seven portions of premises, various assessments were made by the Corporation. The same are as under:-

(3.) IT is not the case of the appellant that earlier decision of the learned Small Causes Court in MVA No.18444 of 1988 for the very premises in question for the assessment year of 1988-89 for fixation of GRV at Rs.18,936/- was modified by any higher forum known to law. Therefore, if for the subsequent year of 1988-89, GRV stood fixed at Rs.18,936/- and the Court has relied upon the said factor in absence of any evidence for the change in the premises by way of addition or alteration for the previous assessment year of 1986-87 and 1987-88 such an approach on the part of the Court could not be said as erroneous. Had it been a case where the assessment year was for a subsequent period, which was required to be considered by the Court for fixation of GRV it might stand on a different footing, but even in such circumstances also, it may be required for the Corporation to show additional material available with it for increase in GRV. In the present case, the appeal before the Small Causes Court was for not subsequent year, but was for the previous year. The learned Judge, therefore, has relied upon the assessment made for the subsequent year and has fixed the GRV for the previous year i.e. 1986-87 and 1987-88. We do not find any infirmity in the approach of the Court. Consequently, the appeal is meritless. Hence, deserves to be dismissed.