(Per : HONOURABLE MR.JUSTICE JAYANT PATEL) 1. Present appeal arises against the judgment and order dated 23.3.2001 passed by learned Small Cause Judge, Ahmedabad in M.V.A. No.625 of 1999, whereby the GRV of the premises is fixed at Rs.7825/- for the assessment year 1998-99.
2. Short facts are that the officers of the Corporation had made assessment of the premises, bearing MC No.2222/5/2 of ward Jamalpur-2, by fixing GRV at Rs.14,714/- for the assessment year 1998-99. Objections were filed by the appellant, which were not accepted and against the said assessment, thereafter, the respondent preferred M.V.A. No.625/ of 1999 before the learned Small Cause Court, Ahmedabad. The lower Court at the conclusion of the appeal, passed the above said judgment and order. Under the circumstances, the present appeal before this Court.
3. We have heard learned counsel Ms. Jirga Jhaveri appearing for the appellant. The respondent is served, but none has appeared for him.
4. The only aspect which deserves to be considered by this Court is whether the lower court could take into consideration the rent note or rent receipt in absence of proof of the document coming on record or when it was not exhibited.
5. It appears from the reasons recorded in the order and record and proceedings, which is called by this Court, that the rent receipt and rent note showing agreed rent of Rs.400/- + municipal tax and education cess but was not proved nor the same was exhibited. Under these circumstances, the lower court could not have proceeded to decide the appeal on the basis that the contractual rent was Rs.400/- for the premises in question. Under the circumstances, the judgment and order cannot be sustained and the matter deserves to be remanded to the lower court.
6. In view of the aforesaid observations and discussion, the judgment and order dated 23.3.2001 in M.V.A. No.625 of 1999 is set aside with direction that M.V.A. No.625 of 1999 shall stand restored to the file of learned Small Cause Judge at Ahmedabad. The learned Judge shall give opportunity to both the sides to produce evidence and pass a fresh order in the appeal on the basis of the evidence on record and in accordance with law, preferably within a period of six months from the receipt of the order of this Court and the record and proceedings. The appeal is allowed to the aforesaid extent. Considering the facts and circumstances, no order as to cost.
7. Record and Proceedings be sent back to the lower Court.
(JAYANT PATEL, J.) omkar (C.L. SONI, J.)