AHMEDABAD MUNICIPAL CORP Vs. HASHMUKHLAL MANGALDAS

JUDGEMENT

(1.) THIS group of 10 Appeals is filed against the judgments and orders of the learned Small Causes Court Judge, Ahmedabad passed in Municipal Valuation Appeal Nos.192 to 201 of 2004 setting aside the assessment made by the appellant Corporation and directing to assess the appeal premises on the basis of carpet area adopted in the year 2000 01 to 2004 05 and further directing to refund the excess amount, if any, deposited by the original appellants present respondents. Details regarding First Appeals, appeals decided by the Small Causes Court, area considered by appellant Corporation as well as Small Causes Court for determining Gross Ratable Value etc. are as under : - Sr. No First Appeal No. M.V.A No. Name of the occupant Area considered by AMC for determining GRV Area considered by Small Causes Court for determining GRV 01. 1703 of 2006. 195 of 2004. Hasmukhlal Mangaldas 33.06 Sq. Mt. 17 Sq. Mts. 02. 1704 of 2006 201 of 2004. Jayshreeben Yashwantbhai 33.66 Sq. Mt. 17 Sq. Mts. 03. 1705 of 2006 200 of 2004. Hitesh H. Makhija. 35.36 Sq. Mt. 17 Sq. Mts. 04. 1706 of 2006 199 of 2004. Kiran Shantilal Parekh 41.14 Sq. Mt. 17 Sq. Mts. 05. 1707 of 2006 198 of 2004. Dipakbhai Ratilal 45.50 Sq. Mt. 17 Sq. Mts. 06. 1708 of 2006 197 of 2004. Rajuben K. Shah 34.80 Sq. Mt. 17 Sq. Mts. 07. 1709 of 2006 196 of 2004. Jayantilal Oghaddas 34.68 Sq. Mt. 17 Sq. Mts. 08. 1710 of 2006 194 of 2004. Hasmukhlal Mangaldas Rana 37.10 Sq. Mt. 17 Sq. Mts. 09. 1711 of 2006 193 of 2004. Hasmukhlal Mangaldas Rana 37.10 Sq. Mt. 17 Sq. Mts. 10. 1712 of 2006 192 of 2004. Pinakin Ratilal Mehta. 33.60 Sq. Mt. 17 Sq. Mts.

(2.) ALL these appeals were admitted by this Court on 20.12.2006 and Civil Applications preferred by the appellant Corporation praying stay against the implementation, execution and operation of the impugned judgments and orders passed by the learned Small Causes Court Judge, Ahmedabad were disposed of by this Court on 13.04.2007 in view of the fact that this Court has issued the direction to the Registry to fix up the appeals for final hearing. It is in this view of the matter, appeals are taken up for final hearing.

(3.) THE present respondent in each of these appeals has filed Municipal Valuation Appeal before the Small Causes Court, Ahmedabad challenging the assessment of taxes being very excessive made by the appellant Corporation and praying for reduction in the assessment of taxes, having regard to the facts and circumstances of the case. The present appellant has contested the said appeals by contending that the present respondent has not deposited 75% of tax amount and that the present respondent has used minimum space of the premises and erected further construction in the premises. The assessment of tax made by the appellant Corporation is, therefore, reasonable and the appeal filed by the present respondent before the Small Causes Court deserves to be dismissed. The learned Small Causes Court Judge has considered the affidavit filed by the present respondent and adopted the measurement of the premises shown by the present respondent. Despite the fact that the present appellant has raised the contention before the learned Small Causes Court Judge that the measurement of loft is required to be included in the measurement of the premises because in view of the Circular issued by the appellant Corporation, if the Loft is of a particular height and width, it is required to be included in the measurement of the premises. The learned Small Causes Court Judge has ignored this contention and taken the view that as long as the premises remains in self -occupation, the ratable value of the succeeding year will be that which was determined in accordance with law for the preceding year.