(1.) HEARD Mr. Maulin R. Raval, learned advocate for the appellant-Ahmedabad Municipal corporation.
(2.) THE appeals are admitted. Mr. R. M. Vin, learned advocate appears and waives service of notice of admission on behalf of the respondent in all these appeals. At the joint request of the learned counsel for the parties, the appeals are taken up for final hearing today.
(3.) ALL these four appeals are filed by the appellant-Ahmedabad Municipal Corporation challenging the judgment and order passed by the Presiding Judge of Small Causes Court of Ahmedabad in Municipal Valuation Appeals preferred by the original assessee-Dr. Anant Kanuga. The assessee has challenged the assessment fixed by the Ahmedabad Municipal Corporation in four different orders in these four appeals and it is submitted by Mr. Maulin Raval, learned advocate for the appellant, that all these four appeals can be disposed of by this common judgment as the issue involved in all these four appeals is similar.