(Per : HONOURABLE MR.JUSTICE C.L. SONI) 1. Appellant Municipal Corporation has challenged judgment and order passed by learned Small Cause Court, Ahmedabad dated 14.3.2001 in Municipal Valuation Appeal No.3535 of 1996.
2. As could be seen from the record, the appellant Corporation had fixed Rs.7,133/- as Gross Ratable Value (GRV) for the premises bearing Survey No.1894/AB/SP/211 and MC No.701/SP/211, tenement No.3269-0177-00-000-A. GRV was fixed by the Corporation for the period of 1992-93 to 1996-97. The respondent challenged fixation of GRV by the Corporation, by preferring the appeal before the Small Cause Court and contended that rent which was paid was only Rs.95/- per month, for which rent receipt was produced and proved at Exh.5/2. The Small Cause Court relying on the documentary evidence reduced GRV at Rs.1859/- by allowing the appeal preferred by the respondent.
3. Learned advocate for the appellant Corporation submitted that the Small Cause Court could not have taken into consideration the evidence of rent receipt only, because GRV was fixed by the Corporation on the basis of the location and area of the premises. Learned advocate has also contended that the respondent had not deposited prior tax amount fixed by the Corporation and therefore, it was not open for the respondent to challenge the GRV fixed by the Corporation, by filing the appeal before the Small Cause Court.
4. However, we are of the opinion that the GRV, which was fixed by the Corporation at an amount of Rs.7,133/-, was reduced by the Small Cause Court on consideration of the rent receipt, which was exhibited. Since the aforesaid GRV was reduced for the solitary period of 1996-97 and looking to the smallness of the amount, we do not think it proper to interfere with the judgment and order passed by the Small Cause Court at this stage. Accordingly, the First Appeal is dismissed.
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(AKIL KURESHI, J.) omkar Sd/-
(C.L. SONI, J.)