(Per : HONOURABLE MR.JUSTICE JAYANT PATEL)
1. Present appeal arises against the judgment and order dated 5.1.2001 passed by learned Small Cause Judge, Ahmedabad in M.V.A. No.2528 of 1998, whereby the GRV of the premises is fixed at Rs.2000/- for the assessment year 1997-98.
2. Short facts are that the officers of the Corporation had made assessment of the premises, bearing MC No.58/1, Survey No.76/1, situated in Ward-Jamalpur-2, by fixing GRV at Rs.19,716/- for the assessment year 1997-98. The respondent being aggrieved by the aforesaid assessment preferred appeal, being MVA No.2528 of 1998 before the 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 to be considered by this Court is whether the lower court was justified in relying upon the document of rent receipt or rent note which was neither proved not exhibited. Similar aspect is considered by us in First No.350 of 2003 decided today and it has been observed thus:
"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 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 sustain and the matter deserves to be remanded to the lower court."
5. The same situation prevails in the present matter and hence, the judgment and order of the Small Cause Judge deserves to be quashed and set aside and accordingly, it is set aside with direction that M.V.A. No.2528 of 1998 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 documents on record and thereafter shall decide the appeal afresh 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.
6. Record and Proceedings be sent back to the lower Court.
(JAYANT PATEL, J.) (C.L.
SONI, J.) omkar Top