Ahmedabad Municipal Corp vs Babubhai Patel
2023 Latest Caselaw 6424 Guj

                                                                                    NEUTRAL CITATION




     C/FA/2986/2009                               JUDGMENT DATED: 02/09/2023

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             IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

                      R/FIRST APPEAL NO. 2986 of 2009


FOR APPROVAL AND SIGNATURE:


HONOURABLE MR. JUSTICE UMESH A. TRIVEDI

and
HONOURABLE MRS. JUSTICE M. K. THAKKER

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1    Whether Reporters of Local Papers may be allowed
     to see the judgment ?

2    To be referred to the Reporter or not ?

3    Whether their Lordships wish to see the fair copy
     of the judgment ?

4    Whether this case involves a substantial question
     of law as to the interpretation of the Constitution
     of India or any order made thereunder ?

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                       AHMEDABAD MUNICIPAL CORP.
                                Versus
                            BABUBHAI PATEL
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Appearance:
MS JIRGA D JHAVERI(3471) for the Appellant(s) No. 1
MR NISHITH P THAKKAR(2836) for the Defendant(s) No. 1
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    CORAM:HONOURABLE MR. JUSTICE UMESH A. TRIVEDI
          and
          HONOURABLE MRS. JUSTICE M. K. THAKKER

                              Date : 02/09/2023

                     ORAL JUDGMENT

(PER : HONOURABLE MRS. JUSTICE M. K. THAKKER)

NEUTRAL CITATION

C/FA/2986/2009 JUDGMENT DATED: 02/09/2023

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1. This appeal arises against the judgment and order dated

20.01.2003 passed by the learned Small Cause Court,

Ahmedabasd in Municipal Valuation Appeal No.2860 of 1999

whereby Gross Ratable Value of the premises is fixed at

Rs.5572/-.

2. The short facts arising from the present appeal is that the

officers of the Municipal Corporation had fixed the GRV @

20,518/- for the Assessment Year : 1999-2000 of the property

bearing Survey No.274/B/A/203 of the Board Ellisbridge-I. The

Respondent being aggrieved by the same, preferred the

Municipal Valuation Appeal being MVA No.2860 of 1999 before

the Court of Small Cause. During the course of hearing, on behalf

of the appellant, reliance was placed on the valuation report

prepared by Mr.N.P.Parmar (B.E.Civil) and produced the copy of

the judgment delivered by the Court in MVA No.115/1997

decided on 17.9.1999 wherein considering the valuation of the

premises @ 79,600/- for the Assessment Year : 1995-96, the GRV

was fixed @ 5572/- of very same premises. On the basis of the

aforesaid evidence, the lower Court had passed an order, which

NEUTRAL CITATION

C/FA/2986/2009 JUDGMENT DATED: 02/09/2023

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is under challenge before this Court in the present appeal.

3. Heard learned advocate, Ms.Jirga Jhaveri, for the appellant

and Mr.Nishith Thakkar, learned advocate for the respondent.

4. Perusal of the judgment and reasons recorded by the Court

below shows that evidence, which was produced i.e. Valuer

Report and judgment rendered for the same premises in the MVA

Appeal No.115/1997 where GRV was fixed @ 5572/- for the

Assessment Year: 1995-96. The above mentioned judgment was

challenged before this Court by way of First Appeal being First

Appeal No.5152 of 2001 wherein the Division Bench of this Court

has passed the judgment and order on 14 th November, 2011

(Coram: Hon'ble Mr.Justice Jayant Patel, J. and Hon'ble

Mr.Justice R.M.Chhaya, J.) dismissing the First Appeal and

confirming the order passed by the learned Small Cause Court in

MVA No.115/1997. The present appeal wherein the assessment

year is of 1999-2000, for the very same premises, however,

learned advocate for the appellant unable to show any change

for the year 1999-2000. Considering the judgment rendered by

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C/FA/2986/2009 JUDGMENT DATED: 02/09/2023

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the learned Small Cause Court, it transpires that there is no

evidence led on behalf of the appellant establishing any change

in circumstances. Therefore, there cannot be said that any error

committed by learned Small Cause Court in fixing GRV @ 5572

for the Assessment Year 1999-2000.

5. Under these circumstances, appeal is meritl-ess and hence,

it is dismissed. No order as to costs. R & P be sent back to trial

Court forthwith.

(UMESH A. TRIVEDI, J)

(M. K. THAKKER,J) ASHISH M. GADHIYA