(Per : HONOURABLE MR.JUSTICE JAYANT PATEL) 1. Present appeal arises from the judgment and order dated 6.11.2000 passed by the lower Court in MVA No.2797 of 1997 whereby the Court has fixed GRV of the premises at Rs.9549 and Rs.7306/- for the assessment year 1996-97.
2. Relevant facts are that the officers of the Corporation had assessed the premises situated in Ward-Raikhad-1-B bearing Survey No.4164 to 4163 and GRV of the premises was fixed at Rs.66,336/- for the assessment year 1996-97. The appellant being aggrieved by the said assessment preferred appeal before the learned Small Cause Court, being MVA No.2797 of 1997. Learned Small Cause Judge at the conclusion of the appeal, delivered the above said judgment and order. Under the circumstances, present appeal before this Court.
3. We have heard learned counsel Ms. Jirga Jhaveri for the appellant. We have considered the record and proceedings and also we have considered the reasons recorded by the learned Judge.
4. It appears that the issue involved in the present matter is covered by the decision of this Court in First Appeal No.368 of 2003 dated 30.7.2012, whereby it has been held that if there was no challenge or denial of the pleadings and the Court has proceeded on the basis that the premises were rented premises and considered the actual rent for the purpose of assessment of GRV, the approach on the part of the Court could not be said to be erroneous. Perusal of the record and proceedings shows that there was no written statement filed at all on behalf of the Corporation. As against the same, in the memo of appeal, there was pleading by the appellant that the premises were given on rent to the tenants at a monthly rent of Rs.500/- and Rs.400/- respectively. As the said part was not denied, in view of the aforesaid decision, the present appeal can also be said as meritless. Hence, the appeal is dismissed. No order as to costs.
(JAYANT PATEL, J.) omkar (C.L. SONI, J.)