AHMEDABAD MUNICIPAL CORP Vs. SINHAL BROTHERS

JUDGEMENT

(1.) THE present appeal is directed against the judgment and order passed by the learned Small Causes Judge in Municipal Valuation Appeal No.121/01, whereby the learned Judge has allowed the appeal and Gross Rateable Value (GRV) of the premises is fixed at Rs.60000/.

(2.) THE short facts are that the premises of the respondent bearing survey no.4260 at Ward Isanpur2 of Ahmedabad for the purpose of municipal tax was assessed at Rs.1,91,685/ by the officers of the Corporation in respect to assessment year of 20002001. As the respondent was aggrieved by the aforesaid decision, they preferred MVA No.121/01 before the learned Small Cause Judge. At the conclusion of the appeal, the learned judge passed the aforesaid judgment and order. Under the circumstances, the present appeal before this Court.

(3.) WE have considered the record and proceedings.