PUNE MUNICIPAL CORPORATION Vs. DEVAL ELECTROPLATORS

JUDGEMENT

(1.) By this petitioner under Article 227 of the Constitution of India, the petitioner is challenging judgment and order passed by the 9th Additional District Judge Pune in Civil Appeal No.343 of 1991 dtd. 12/9/1995 dismissing the appeal arising out of judgment and order dtd. 25/4/1990 passed by the Principal Judge of the Small Causes Court, Pune in Municipal Appeal No.52 of 1989 challenging bill dtd. 21/4/1989 and the assessment order.

(2.) The respondent is the owner of Plot No.41 in Survey No.44 Electronic Cooperative Society Pune-Satara Road, Pune. Respondent constructed ground plus two floors building admeasuring 3600 sq. ft. from 1980 to 1985.

(3.) The petitioner corporation on 8/3/1986 issued a special Notice bearing No.7248 proposing a rateable value of Rs.54,800.00. Based on such notice, the respondent filed a complaint on 17/3/1986. On 11/7/1986, the Assessor and Collector of Tax adjudicated a total estimated rent of Rs.2,945.00 and based on its fixed rateable value at Rs.30,050.00. According to the petitioner, while fixing such rateable value the Assessor took into consideration the area of construction, quality of construction and other facts. The rateable value was fixed with effect from 1/2/1986. The respondent paid the bills based on the rateable value fixed on 11/7/1986 up to the assessment year 1988 to 1989.