{"id":236073,"date":"2011-07-11T00:00:00","date_gmt":"2011-07-10T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/abad-vs-diamond-on-11-july-2011"},"modified":"2018-09-08T17:40:04","modified_gmt":"2018-09-08T12:10:04","slug":"abad-vs-diamond-on-11-july-2011","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/abad-vs-diamond-on-11-july-2011","title":{"rendered":"A&#8217;Bad vs Diamond on 11 July, 2011"},"content":{"rendered":"<div class=\"docsource_main\">Gujarat High Court<\/div>\n<div class=\"doc_title\">A&#8217;Bad vs Diamond on 11 July, 2011<\/div>\n<div class=\"doc_author\">Author: Jayant Patel, R.M.Chhaya,<\/div>\n<pre>  \n Gujarat High Court Case Information System \n    \n  \n    \n\n \n \n    \t      \n         \n\t    \n\t\t   Print\n\t\t\t\t          \n\n  \n\n\n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t \n\t\n\n\n \n\n\n\t \n\nFA\/2109\/1994\t 4\/ 4\tJUDGMENT \n \n \n\n\t\n\n \n\nIN\nTHE HIGH COURT OF GUJARAT AT AHMEDABAD\n \n\n \n\n\n \n\nFIRST\nAPPEAL No. 2109 of 1994\n \n\n \n \nFor\nApproval and Signature:  \n \nHONOURABLE\nMR.JUSTICE JAYANT PATEL \n\n \n\n \nHONOURABLE\nMR.JUSTICE R.M.CHHAYA\n \n \n=========================================================\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n1\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tReporters of Local Papers may be allowed to see the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n2\n\t\t\n\t\t \n\t\t\t \n\nTo be\n\t\t\treferred to the Reporter or not ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n3\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\ttheir Lordships wish to see the fair copy of the judgment ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n4\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tthis case involves a substantial question of law as to the\n\t\t\tinterpretation of the constitution of India, 1950 or any order\n\t\t\tmade thereunder ?\n\t\t\n\t\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\n5\n\t\t\n\t\t \n\t\t\t \n\nWhether\n\t\t\tit is to be circulated to the civil judge ?\n\t\t\n\t\n\n \n\n \n=========================================================\n\n \n\nA'BAD\nMUNICIPAL CORPORATION - Appellant(s)\n \n\nVersus\n \n\nDIAMOND\nTEXTILE MILLS PVT. LTD - Defendant(s)\n \n\n=========================================================\n \nAppearance\n: \nMR\nMG NAGARKAR for\nAppellant(s) : 1, \nNOTICE SERVED for Defendant(s) :\n1, \n=========================================================\n\n\n \n\t  \n\t \n\t  \n\t\t \n\t\t\t \n\nCORAM\n\t\t\t: \n\t\t\t\n\t\t\n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE JAYANT PATEL\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nand\n\t\t\n\t\n\t \n\t\t \n\t\t \n\t\t\t \n\nHONOURABLE\n\t\t\tMR.JUSTICE R.M.CHHAYA\n\t\t\n\t\n\n \n\n \n \n\n\n \n\nDate\n: 11\/07\/2011 \n\n \n\n \n \nORAL\nJUDGMENT<\/pre>\n<p>(Per<br \/>\n: HONOURABLE MR.JUSTICE JAYANT PATEL)<\/p>\n<p>\tThe<br \/>\n\tpresent appeal arises against the judgement and order dated<br \/>\n\t21.5.1992 passed by the learned Small Causes Judge in Municipal<br \/>\n\tValuation Appeal No.12195 of 1990, whereby the learned Judge has<br \/>\n\tfixed GRV of the premises at Rs.76,932\/- with the direction that<br \/>\n\tconservancy tax shall be at 9% for the year 1986-87 and 1987-88 and<br \/>\n\t13% for the year 1988-89 and 1989-90.\n<\/p>\n<p>\tThe<br \/>\n\trelevant facts are that the assessment of Municipal Tax was made by<br \/>\n\tthe appellant Corporation of the premises bearing Survey No.210 at<br \/>\n\tRs.2,51,426\/- and the conservancy tax was also charged at 22% up to<br \/>\n\t1987-88 and 20% up to 1989-90.  As the respondents were aggrieved by<br \/>\n\tthe said Municipal assessment they preferred the appeal before the<br \/>\n\tlearned Small Causes Judge.  The learned Judge, at the conclusion of<br \/>\n\tthe appeal passed the aforesaid judgement and order against which<br \/>\n\tthe present appeal.\n<\/p>\n<p>\tWe<br \/>\n\thave heard Mr.Nagarkar, learned Counsel appearing for the appellant.<br \/>\n\t We have considered the judgement and the reasons recorded by the<br \/>\n\tlearned Judge.  We have also considered the R &amp; P.\n<\/p>\n<p>\tThe<br \/>\n\tperusal of the judgement and the reasons recorded at paragraph 5 of<br \/>\n\tthe judgement go to show that the Small Causes Court, in the other<br \/>\n\tmatter in respect of the Textile Mills located in the nearby area of<br \/>\n\tNikol and Thakkerbapanagar, had found that appropriate assessment of<br \/>\n\tGRV should be at Re.1 per sq. mtrs., where construction is RCC, but<br \/>\n\tif the construction is other than RCC, the assessment is Re.0.50 per<br \/>\n\tsq. mtr.  Taking the basis of the view taken by the Court in the<br \/>\n\tearlier matter, GRV is fixed for the present premises.  Even in<br \/>\n\trespect of conservancy tax, the earlier decision has been taken into<br \/>\n\tconsideration.  No other material is brought to the notice of this<br \/>\n\tCourt, nor before the lower appellate Court.\n<\/p>\n<p>\tUnder<br \/>\n\tthese circumstances, if the learned Judge has followed its earlier<br \/>\n\tdecision and there being no other material to the contrary having<br \/>\n\tbrought to the notice of it, it cannot be said that any error has<br \/>\n\tbeen committed or any perverse view is taken.\n<\/p>\n<p>\tIn<br \/>\n\tthe result, the appeal is meritless and hence, dismissed.  No order<br \/>\n\tas to costs.\n<\/p>\n<p>  (Jayant Patel, J.)<\/p>\n<p>  (R. M. Chhaya, J.)<\/p>\n<p> vinod<\/p>\n<p>\t\t   \u00a0\u00a0\u00a0<\/p>\n<p>\t\t   Top<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gujarat High Court A&#8217;Bad vs Diamond on 11 July, 2011 Author: Jayant Patel, R.M.Chhaya, Gujarat High Court Case Information System Print FA\/2109\/1994 4\/ 4 JUDGMENT IN THE HIGH COURT OF GUJARAT AT AHMEDABAD FIRST APPEAL No. 2109 of 1994 For Approval and Signature: HONOURABLE MR.JUSTICE JAYANT PATEL HONOURABLE MR.JUSTICE R.M.CHHAYA ========================================================= 1 Whether Reporters of [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[16,8],"tags":[],"class_list":["post-236073","post","type-post","status-publish","format-standard","hentry","category-gujarat-high-court","category-high-court"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>A&#039;Bad vs Diamond on 11 July, 2011 - Free Judgements of Supreme Court &amp; 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