As in all the appeals, issue involved in the matters is covered by the decision of this Court in First Appeal No.363 of 2003 dated 30.7.2012, whereby the view taken by the Court is that if the document is for purchase of the property and there is no other evidence of the Corporation that the document was sham or bogus or there was no addition or alteration in the property and if the Court has relied upon the consideration paid as per sale deed for the purpose of assessment of the GRV, such an approach cannot be said to be erroneous on the part of the Court. Only difference is the premises and the document for showing purchase of the premises. Under the circumstances, we find that the judgment and order of the lower Court do not call for interference. Hence, the appeals are dismissed. No order as to costs. (JAYANT PATEL, J.) omkar (C.L. SONI, J.)