(1.) AS common question of law and facts arise in both these appeals, and as such are with respect to the same premises but with respect to different years, both these appeals are decided and disposed of by this common judgement and order.
(2.) FIRST Appeal No. 461 of 2007 : -
(3.) MR .Bhagat, learned advocate has appeared on behalf of the appellant Ahmedabad Municipal Corporation. Though served nobody appears on behalf of the respondent.