(Per : HONOURABLE MR.JUSTICE JAYANT PATEL)
1. First Appeal No. 373 of 2003 arises against the judgment and order dated 2.2.2001 passed by learned Small Cause Judge, Ahmedabad in M.V.A. No.2083 of 1997, whereby the GRV of the premises is fixed at Rs.2333/- for the assessment year 1996-97 and First Appeal No.374 of 2003 arises against the judgment and order dated 2.2.2001 passed by learned Small Cause Judge, Ahmedabad in M.V.A. No.2082 of 1997, whereby the GRV of the premises is fixed at Rs.2254/- for the assessment year 1996-97.
2. Relevant facts qua First Appeal No.373 of 2003 are that the officers of the Corporation had made assessment of the premises, bearing Survey No.2770/12/1/2 of Ward Kalupur-3B, by fixing GRV at Rs.14,611/-
for the assessment year 1996-97. Relevant facts qua First Appeal No.374 of 2003 are that the officers of the Corporation had made assessment of the premises, bearing M.C. No.1138/6/1 of Ward Kalupur-3B, by fixing GRV at Rs.18,264/- for the assessment year 1996-97. The respondent being aggrieved by the aforesaid assessment preferred the aforesaid appeals, being MVA Nos.2083 of 1997 and 2082 of 1997 before the Small Cause Court, Ahmedabad. The lower Court at the conclusion of the appeals, passed the above said judgments and orders. Under the circumstances, the present appeals before this Court.
3. We have heard learned counsel Ms. Jirga Jhaveri appearing for the appellant. Learned counsel Mr. P.S. Shah has filed his appearance for the respondents but none has appeared on behalf of the respondents.
4. The only aspect to be considered by this Court is that could the Court take into consideration the document which was not proved nor exhibit was given at the time of deciding the appeals. 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 view deserves to be taken in the present matters inasmuch as the documents which are referred to were only marked not exhibited as it appears from the original record and proceedings. Therefore, the judgments and orders of the Small Cause Judge deserve to be quashed and set aside and accordingly, they are set aside with direction that M.V.A. Nos.2083 of 1997 and 2082 of 1997 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 thereafter shall decide the appeals 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 appeals are 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