(Per : HONOURABLE MR.JUSTICE JAYANT PATEL) 1. Present appeal arises against the judgment and order dated 19.01.2001 passed by the learned Small Cause Judge in M.V.A. No.5123 of 1998, whereby the GRV of the premises is fixed at Rs. 9740/ for the assessment year 199798.
2. Upon hearing the Ms. Jirga Jhaveri, learned counsel appearing for the appellant, it appears that the issue arose in this appeal is covered by the decision of this Court in First Appeal No.363/03 decided on 30.07.2012 whereby the view taken by this Court is that if the learned Small Cause Judge has relied upon the cost or the purchase price of the property for the purpose of assessment of GRV in absence of any other evidence led on behalf of the Corporation the contrary, the said approach on the part of the lower court cannot be said to be erroneous. No evidence is shown to us that after purchase of the property there was any addition or alteration in the premises or that the sale dee was sham or bogus.
3. Hence, no interference is called for. Therefore, the present appeal is dismissed. No order as to costs.
(JAYANT PATEL, J.) (C.L. SONI, J.) *bjoy