ANADI MUKTA SADGURU MUKTAJIVANDASJI SWAMINARAYAN TRUST Vs. MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD

JUDGEMENT

(1.) In this Appeal, the challenge is to the rateable value which has been fixed by the Ahmedabad Municipal Corporation and upheld by the Judge, Small Causes Court, Ahmedabad.

(2.) The appellant is the owner of the premises, which are non-residential and which have been given on rent to its subsidiary trust, wherein a college, known as "Swaminarayan Arts and Science College, is being run in the City of Ahmedabad. Before the Municipal authorities, the contention of the appellant was that it was charging rent at Rs. 1,116.00 per month for one part of the premises and Rs. 2,232/- for the second part of the premises. According to the appellant, the rateable value had to be fixed on the basis of the total rent of Rs. 3,348.00 plus municipal taxes.

(3.) The Corporation had proposed rateable value of Rs. 1,54,700.00. The appellant had contended before the Municipal authorities that the annual letting value of the property could not exceed the annual amount of standard rent. In this connection, the appellant had relied upon the decision of the Supreme Court in Devan Daulat Rai Kapoor v. New Delhi Municipal Committee and Anr., AIR 1980 SC 541, and Dr. Balbir Singh and Ors. v. M/s. M.C.D. and Ors., AIR 1985 SC 339. It was further submitted that, on an application having been filed, being Standard Rent Application No. 4131 of 1977, the Judge, Small Causes Court, Ahmedabad had fixed the standard rent of the premises at Rs. 3,348.00 per month, inclusive of municipal tax. The education cess was also to be borne by the appellant.