[1] By this first appeal, the appellant - Ahmedabad Municipal Corporation has challenged the order dated 20.10.2000 passed by learned Small Causes Court, Ahmedabad below Exh.10 in Municipal Valuation Appeal No.5349 of 1998.
[2] Municipal Valuation Appeal No.5349 of 1998 is preferred by the respondent herein - Rajkamal Association challenging the Growth Ratable Value (G.R.V. for short) of the appeal premises fixed by the Corporation at Rs.17,702/. By the said appeal, the respondent herein had prayed that G.R.V. of the appeal premises be fixed at Rs.2808/- for the assessment year 1998-1999.
[3] The original appellant - Rajkamal Associations had produced copy of receipt of payment of municipal tax and also produced valuation report prepared by government approved valuer of the disputed property. In detailed report, the valuer assessed total cost of building at Rs.1,04,300/- On the other hand, original respondent - Ahmedabad Municipal Corporation did not produced any documentary evidence to justify G.R.V.
[4] After hearing both the parties and after giving opportunity to lead the evidence, learned Trial Court by order dated 20.10.2000 fixed G.R.V. of the appeal premises at Rs.9383/- for the assessment year 1998 - 1999.
[5] Heard learned advocate for the appellant herein. This Court has gone through the order dated 20.10.2000 passed by the Trial Court. In opinion of this Court, no error has been committed by the trial Court in assessing the G.R.V. at the rate of 9% for the assessment year 1998 - 1999.
In view of above, the first appeal is dismissed.
[M.D.Shah, J.] satish Top