MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD Vs. DENA BANK
LAWS(GJH)-1983-3-14
HIGH COURT OF GUJARAT
Decided on March 08,1983

MUNICIPAL CORPORATION OF THE CITY OF AHMEDABAD Appellant
VERSUS
DENA BANK Respondents

JUDGEMENT

S.L.TALATI - (1.) A common question is raised in both the petitions and therefore these two petitions are being disposed of by this common judgment. Few relevant facts for the purpose of dealing with these petitions may be stated.
(2.) In Special Civil Application No. 5412 of 1982 Ahmedabad Municipal Corporation valued for the purpose of assessment of property tax for the financial year 1981-82 and its annual letting value effective on 10-9-1981 was fixed at Rs. 3 30 592 Appropriate entries were made in the assessment book under Taxation Rules. Dena Bank filed a complaint against the valuation but the valuation came to be confirmed by the Appellate Officer by his order dated 9-2-1982. Thereafter Dena Bank preferred Municipal Valuation Appeal No. 826 of 1982 before the Judge of the Court of Small Causes at Ahmedabad under sec. 406 of the Bombay Provincial Municipal Corporations Act 1949 While the appeal was pending on behalf of the respondent i.e. Ahmedabad Municipal Corporation an application was submitted on 4 The prayer was that Dena Bank may be asked to produce the sale-deed showing the consideration paid by the Bank for the purchase of the land over which building is constructed and the relevant account books which could show the costs of construction of the building in question. That application ultimately came to be rejected on 14-12-1982. That order is now challenged by Municipal Corporation of the City of Ahmedabad by filing Special Civil Application No. 5412 of 1982.
(3.) Special Civil Application No. 196 of 1983 deals with a similar type of case where Central Bank of India is concerned. The Municipal Corporation assessed for the municipal tax Central Bank of India on the basis of the gross rateable value of Rs. 3 97 80 . That matter also was taken in appeal by filing Municipal Valuation Appeal No. 1492 of 1982 under the provisions of sec. 406 of the Act and during the pendency of that appeal on 23-12-1982 on behalf of the Municipal Corporation an application was submitted praying that Central Bank of India may be directed to disclose the market value of the land purchased by it and also the cost of the construction of the superstructures and that should be done by producing the documents and filing the affidavits. That application came to be rejected by the Chief Judge by passing an order on 6-1-1983. That order is now challenged by filing Special Civil Application No. 196 of 1983.;


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