(Per : HONOURABLE MR.JUSTICE JAYANT PATEL) 1. Present appeal arises against the judgment and order dated 12.10.2000 passed by the learned Small Cause Judge in M.V.A. No.2848 of 1997, whereby the GRV of the premises is fixed at Rs. 10,150/- for the assessment year 1996-97.
2. Relevant facts are that the officers of the Corporation assessed the premises of the property situated at Ward -Shahpur-2A bearing Survey No.02101-GF-26 and fixed GRV of the premises for the assessment year 1996-97 at Rs.24,218/-. The appellant being aggrieved by the aforesaid assessment preferred the appeal before the Small Cause Court. The learned Judge at the conclusion of the appeal delivered the above-referred judgment and order. Under the circumstances, the present appeal before this Court.
3. We have heard learned counsel Ms. Jirga Jhaveri for the appellant. We have considered the judgment and the reasons recorded by the learned Judge.
4. It appears from the reasons recorded by the learned Judge that the basis for fixation of GRV is the document for purchase of the property at Rs.1,45,000/-, which was produced on record by the appellant. The Court found that if the cost of the premises is a particular amount paid by the appellant, it would include profit of the builder and consideration would be greater than the cost of construction and therefore, purchase price is taken as a basis for assessment of the GRV at the rate of 7%. No evidence was produced by the Corporation showing otherwise nor it was the case of the Corporation that the document for purchase of the property was sham or bogus or that after purchase of the property, there was any addition made by the appellant in the property. Under these circumstances, if the lower Court has relied upon the document for purchase of the property, such an approach cannot be said to be erroneous, which may call for interference in the appeal.
5. Hence, the Appeal is merit less and hence dismissed. No order as to costs.
(JAYANT PATEL, J.) omkar (C.L. SONI, J.)