Gujarat High Court Case Information System Print FA/1423/1990 4/ 4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD FIRST APPEAL No. 1423 of 1990 With CIVIL APPLICATION NO.972 OF 1991 For Approval and Signature: HONOURABLE MR.JUSTICE A.M.KAPADIA HONOURABLE MR.JUSTICE J.C.UPADHYAYA ========================================= 1 Whether Reporters of Local Papers may be allowed to see the judgment? No 2 To be referred to the Reporter or not? No 3 Whether their Lordships wish to see the fair copy of the judgment?No 4 Whether this case involves a substantial question of law as to the interpretation of the constitution of India, 1950 or any order made thereunder? No 5 Whether it is to be circulated to the civil judge? No ========================================= MUNICIPAL CORPN OF AHMEDABAD Versus SWAMI BHAGWATACHARYA EDUCATIONTRUST ========================================= Appearance : MR BHASKAR P TANNA, SR. ADVOCATE WITH MR.BHAVDUTT H. BHATT FOR TANNA ASSOCIATES for the Appellant MR KV SHELAT for Respondent ========================================= CORAM : HONOURABLE MR.JUSTICE A.M.KAPADIA and HONOURABLE MR.JUSTICE J.C.UPADHYAYA Date : 24/09/2010 ORAL JUDGMENT
(Per
: HONOURABLE MR.JUSTICE A.M.KAPADIA)
1 Challenge
in this Appeal filed under Section 411 of the Bombay Provincial
Municipal Corporations Act, 1949 (`BPMC Act’ for short) is to the
correctness of the judgment and order dated 26.12.1989, rendered in
Municipal Valuation Appeal No.12401 of 1987 by the learned Judge,
Small Causes Court, Ahmedabad, by which the Municipal Valuation
Appeal, filed by the respondent under Section 406 of the Act, has
been partly allowed and thereby the Gross Rateable Value (“GRV”
for short) was fixed at Rs.43,392/-for both the amalgamated units,
for the Assessment Year 1987-88.
2 Mr.
Bhaskar P. Tanna, learned Senior Counsel for the appellant-Ahmedabad
Municipal Corporation, submitted that the order which is impugned in
the Appeal is cryptic order without assigning any reasons and,
therefore, the same is required to be quashed and set aside and
Municipal Valuation Appeal No.12401 of 1987 be restored and remanded
to the files of the learned Judge, Small Causes Court, Ahmedabad,
for deciding the same afresh, after giving ample opportunity of
leading the evidence to both the parties strictly in accordance with
law.
3 Mr.
K.V .Shelat, learned Advocate for the respondent submitted that the
order impugned in the Appeal is not cryptic order. The learned
Judge, Small Causes Court, Ahmedabad, has assigned reasons and fixed
the GRV at Rs. 33,792/- for Unit No. 1, admeasuring 2,500 sq.
meters, bearing Survey No. 27/2 whereas fixed the GRV at Rs.
54,000/- for Unit No.2, admeasuring 400 sq. meters, bearing Survey
No. 27/2/1. It is submitted that the Unit No.2 was initially let
out and, therefore, the respondent has filed Appeal in relation to
the Unit No.2 only and not in relation to the Unit No.1. It is,
therefore, submitted that, if this Court is desirous of remanding
the matter, then, may clarify that the learned Judge, Small Causes
Court, Ahmedabad, shall decide the GRV with respect to the Unit No.2
only. He, therefore, urged to pass an appropriate order.
4 We
have considered the submissions advanced by Mr. Bhaskar Tanna,
learned Senior Counsel for the appellant and Mr. K.V. Shelat,
learned Advocate for the respondent. We have also perused the
impugned order. Upon perusal of the impugned order, it is seen
that the learned Judge, Small Causes Court, Ahmedabad, has fixed
the GRV at Rs. 43,392/-for both the amalgamated units for the
Assessment Year 1987-88. Therefore, while remanding the matter, we
cannot direct the learned Judge of the Small Causes Court,
Ahmedabad, shall decide the GRV afresh for the Unit No.2 only.
Since the Municipal Valuation Appeal No.12401 of 1987 was filed for
both the amalgamated units, it would be open for the learned Judge
of the Small Causes Court, Ahmedabad, to decide the issue raised in
this Appeal in connection with the property in question.
5 For
the foregoing reasons, the Appeal succeeds and accordingly it is
allowed. The order impugned in the Appeal is quashed and set
aside. The Municipal Valuation Appeal No.12401 of 1987 is restored
and remanded to the files of the learned Judge, Small Causes Court,
Ahmedabad, for deciding the same afresh after giving ample
opportunity of leading the evidence to both the parties strictly in
accordance with law and also considering the averments made in the
appeal memo, by assigning reasons. No order as to costs.
6 In
view of the order passed in the First Appeal, Civil Application
praying for stay of the impugned order in First Appeal, does not
survive and is disposed of accordingly.
(A.M.KAPADIA,
J.)
(J.C.UPADHYAYA,
J.)
pnnair
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