BHAGYODAYA RESTAURANT Vs. AHMEDABAD MUNICIPAL CORPORATION

JUDGEMENT

(1.) Rule. Mr.Nagarkar appearing for the respondent waives service of rule on behalf of respondent. With the consent of learned advocates for parties, matter is taken up for final hearing today.

(2.) The only question arises for consideration of this court is: Whether it is obligatory on the part of the respondent Corporation to give effect to the judgment of the Small Causes Court in Tax Appeal and its confirmation thereof by the Division Bench of this court in the subsequent order forming part of the same block of four years or the citizen should be relegated to the remedy of preferring appeal after its finalisation by the corporation?

(3.) The short facts of the case are that the corporation made the assessment for the year 1996-97 and after the matter was carried before the appellate authority and after the appeal the matter was carried by the petitioner before the court of Small causes being MAV Appeal No.5189/98. There is no dispute on the point that as per the decision, dated 28.4.2000 passed by the Small Causes Court the appeal of the petitioner is allowed partly and the rental value of the premises is fixed at Rs.37,847/-, that for the year 1997-98 as per the decision, dated 24.4.2000 in Appeal No.5190/98 the rental value is fixed at the same rate for the Assessment Year 1996-97. There is also no dispute on the point that the matter was carried by the corporation before this court and as per the decision, dated 20.2.2001 of the Division Bench of this court(Coram: M.R.Calla,J as he then was and J.R.Vora,J) in First Appeal No.3504/00 the appeal is dismissed and the order passed by the Small Causes Court is confirmed. Therefore, the net effect of both the aforesaid orders of the Small Causes Court as well as Division Bench of this Court is that for the Assessment Years of 1996-97 and 1997-98 the rental value is fixed at Rs.37,847/- of the premises in question.