AHMEDABAD MUNICIPAL CORPN v. SHREYAS ASSOCIATES
Case at a glance
Outcome
Partly allowed
This Appeal is partly allowed as above with no order as
Provisions considered
Judgment
CORAM : MR.JUSTICE M.R.CALLA MR.JUSTICE J.R.VORA Date of decision: 20/02/2001 ORAL JUDGEMENT (Per : MR.JUSTICE M.R.CALLA) (cid:9) (cid:9) (cid:9)
1.(cid:9)This Appeal was admitted by a common order separately passed along with other cognate matters. This First Appeal u/s 411 of the Bombay Provincial Municipal Corporation Act, 1949, is directed against the order dated 31.3.2000, passed by the Small Cause Court No.10, Ahmedabad, in Municipal Valuation Appeal No. 2442 of 1996 for the year 1995.96 in respect of Survey No. 274/B/GF/32 situated in Ward Ellisbridge-A/1 in Ahmedabad.
2.(cid:9)Municipal Corporation had fixed the Gross Rateable Value at Rs. 8587/- in respect of the premises as aforesaid for the year 1995-96. This decision was challenged before the Small Causes Court and the Court reduced the GRV from 8587.00 to Rs. 4684.00. The impugned order dated 31.3.2000 shows that the Small Cause Court had placed reliance on the Valuation Report - Form No. 1/2. However, there is no dispute that the valuer was not examined by the Assessee and the Municipal Corporation did not get any opportunity to cross-examine the valuer and yet the Court had passed the impugned order.
Operative part
3.(cid:9)Whereas the factual position that the valuer was not examined, is not disputed by Mr. N.M. Kapadia appearing for the assessee, the case deserves to be remanded and we do not find it necessary to deal with other points which have been raised in the Appeal and all such points will be open to be considered in remanded proceedings, if raised. We accordingly, set aside the impugned order passed in the Municipal Valuation Appeal on 31.3.2000 by the Small Cause Court, Ahmedabad and remand the matter to the Small Cause Court for deciding the Appeal afresh in accordance with law after examining the author of the valuation report which was relied upon by the court without the consent of the Municipal Corporation and the Municipal Corporation shall be afforded an opportunity to cross-examine such valuer. It will also be open for the Municipal Corporation to move an application before the Small Cause Court u/s 409 of the Bombay Provincial Municipal Corporation Act, 1949 for appointment of an expert if they so choose and on such application if the court feels satisfied, it may order accordingly and decide the matter afresh thereafter. This Appeal is partly allowed as above with no order as to costs.
4.(cid:9)It is expected that the Small Cause Court shall give priority in deciding this remanded Appeal and shall decide the same preferably within a period of six months from the date of the certified copy of this order is produced before the court by either of the parties and to pass appropriate order in accordinace with law. (cid:9) (cid:9)(M.R. Calla, J.) (cid:9) (cid:9)(J.R. Vora, J.) p.n.nair (cid:9) (cid:9) (cid:9) (cid:9) (cid:9) (cid:9)
Questions this judgment answers
What did the Court decide in this case?
The Court recorded the following disposition: This Appeal is partly allowed as above with no order as
Which statutory provisions did this judgment involve?
Constitution of India; Bombay Provincial Municipal Corporation Act, 1949 — ss. 409, 411.
Which court decided this case, and when?
Gujarat High Court, on 20 Feb 2001. The bench was R VORA, M R CALLA.
Precedent status how later indexed judgments have treated this case
No known negative treatment found in the Courts & Cases corpus.
This is a result about the indexed corpus, not a finding that the judgment remains good law. Coverage may be incomplete.