(Per : HONOURABLE MR.JUSTICE JAYANT PATEL) 1. Present appeal arises from the judgment and order dated 12.10.2000 passed by the learned Small Cause Court in MVA No.2688 of 1997 whereby the Court has fixed GRV of the premises at Rs.1800/- for the assessment year 1996-97.
2. Relevant facts are that for the property located at Ward- Jamalpur 1B bearing Survey No.04815 and 2, GRV was fixed by the officers of the Corporation at Rs.11,872/- for the assessment yuear 1996-97. The appellant being aggrieved by the said assessment preferred appeal before the learned Small Cause Judge, being MVA No.2688 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 we have also considered the reasons recorded by the learned Judge.
4. It appears from the reasons recorded by the learned Judge that the lower Court has relied upon the factum of actual tenancy of the premises at Rs.150/- per month. The said part of the pleadings is stated in the appeal memo and in the written statement, the said aspect is neither denied nor challenged. Learned Judge in the judgment has, therefore, recorded the fact that there is no iota of any explanation for such receipt. Under the circumstances, if the Court has proceeded on the basis that the premises was rented at Rs.150/- per month, the approach on the part of the Court could not be said to be erroneous, more particularly when the said aspect was neither challenged nor denied by the respondent.
5. Hence, the appeal is meritless and the same is therefore, dismissed. No order as to costs.
(JAYANT PATEL, J.) omkar (C.L. SONI, J.)