(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.2704 of 1997 whereby the Court has fixed GRV of the premises at Rs.1785/- for the assessment year 1996-97.
2. Relevant facts are that the officers of the Corporation had assessed the premises situated in Ward-Kalupur-1-A bearing Survey No.1979/1 + 1980/1 and GRV of the premises was fixed at Rs.12,049/- for the assessment year 1996-97. The respondent being aggrieved by the said assessment preferred appeal before the learned Small Cause Court, being MVA No.2704 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. The respondent is served but none appears for it. 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.350 of 2003 dated 28.6.2012, whereby the view taken is that if a document is not exhibited and only marked, the Court could not take into consideration the same as an evidence and therefore, consequently, the judgment could be said as vulnerable.
5. Same is in the present case, inasmuch as there was no pleading in the memo of appeal for valuation made by the valuer. However, the valuation report of the property in question was produced at mark 10/2 with the list of documentary evidence. It does not appear from the record that the valuer was examined or the said document was exhibited with consent of the other side. Under the circumstances, when the valuer's report was not exhibited, it could not be termed as a lawful evidence for deciding the matter. Consequently, the judgment and order delivered by the lower Court based on the said document cannot be sustained in the eye of law.
6. In the result, the judgment and order of the lower Court is quashed and set aside with the direction that MVA No. 2704 of 1997 shall stand restored to the file of the Small Cause Court with further direction that the learned Small Cause Judge shall decide the appeal afresh after giving opportunity of hearing to both the sides and in accordance with law preferably within a period of six months from the receipt of the order of this Court. The appeal is allowed to the aforesaid extent. No order as to costs.
(JAYANT PATEL, J.) omkar (C.L. SONI, J.)