AHMEDABAD MUNICIPAL CORPORATION Vs. BABUBHAI PATEL

JUDGEMENT

(1.) This appeal arises against the judgment and order dtd. 20/1/2003 passed by the learned Small Cause Court, Ahmedabasd in Municipal Valuation Appeal No.2860 of 1999 whereby Gross Ratable Value of the premises is fixed at Rs.5572.00.

(2.) The short facts arising from the present appeal is that the officers of the Municipal Corporation had fixed the GRV @ 20,518/- for the Assessment Year : 1999-2000 of the property bearing Survey No.274/B/A/203 of the Board Ellisbridge-I. The Respondent being aggrieved by the same, preferred the Municipal Valuation Appeal being MVA No.2860 of 1999 before the Court of Small Cause. During the course of hearing, on behalf of the appellant, reliance was placed on the valuation report prepared by Mr.N.P.Parmar (B.E.Civil) and produced the copy of the judgment delivered by the Court in MVA No.115/1997 decided on 17/9/1999 wherein considering the valuation of the premises @ 79,600/- for the Assessment Year : 1995-96, the GRV was fixed @ 5572/- of very same premises. On the basis of the aforesaid evidence, the lower Court had passed an order, which is under challenge before this Court in the present appeal.

(3.) Heard learned advocate, Ms.Jirga Jhaveri, for the appellant and Mr.Nishith Thakkar, learned advocate for the respondent.