- (1.) THIS is an applicaiton made by the sholapur Municipal Corporation to revise the order made by the Assitant Judge at Sholapur on 6th March 1967 in Civil Appeal No. 371 of 1966 confirming with slight modification, the fixation of th annual letting value by the learned Joint Civil Judge, Senior Diviosn, sholapure by his order dated 26th July, 1966. The learned Joint Civil Judge, sholapur heard the matter in appeal under Section 406 of the Bombay Provincial Municipal Corporation Act, 1949, from the order of the Municipal Commissioner fixing the annual letting value of the sai premises for assessment year 1964-65 at Rs. 1,00,330. Taht appeal was akllowed by the larned Joint Civil Judge, Senior Divison at Sholapur and the letting value for the said assessment year was reduced to RS. 42,580. On further appeal from that order, the learned Assistant Judge modifed that figure by substituion for the figure of Rs. 2,580, the figure of Rs. 44,850. 70.
(2.) THE present opponent is the owner of the building in question which is situate in sholapur. The said building originally consisted of a ground floor and a mezenine floor in respect of which for the year 1964-65, the reteable vlaue had been fixed at Rupees 15,550. The opponent carried on some additional construction and three more floors were added on that building, which were designed for housing the cinema theatre, that construciton being completed on the 18th Auguste, 1964. On the 17th of September, an agreement for lease for a period of 7 years (Ex. 46) was executed between the opponent and a firm entitled Bhagwat Theatres in which the partners were the opponent himslef, his tow broghters and his father. The rent of the said three newly-constructed floorw which were agreed to be let as aforesaid was fixed by the said agreement for lease at Rs. 1,750/- per month, one of the terms of elase being that the lessees were to incur the necessary cost for the fittings and fiztures that would be necessary for using the said peremises as a theatre. In due course, a lease (Ex. 36) was executed and registered on the 26th of March, 1965 consequent of that agrremetn for elase.
(3.) ON the 28th of October, 1964 the present opoonent was sereved tih a notice under rule 8 (1) of the Rules contained in the Schedule to the Bomaby Provincial Municipal Corporation Act, 1949 which under Section 453 thereof, are to be deemed to be part of the Act itself. The said notice which was signed by the Tax Superientended under powers delegated to him by the Commissioner called upon the present opponent to furnish, within the time specified therein, certain information which was required by the Commissioner to enable him to determine the rteable value of the said building. It is common ground that the present opponent did not comply with that notice and did not furnish the required information in response to the same, though it is his case that some of that information was subsequently furnished by him orally to some officers of the corporation when they came on the site for inspection. On the 12th March of 1965 the Assessor and collector revised the rateable value of the said building and fixed, it for the assessment year 1964-65, at Rs. 1,00,330, as already stated above,. By a notice dated 13th March, 1965 issued under Rules 15 (2) and 20 (2) of the said Rules, the present opponent was informed that any complaint against the same should be filed within the prescribed time. On the 29th of March, 1965 the present opponent filed his complaint and he was given a hearinf in respect of that complaint on the 31st of March, 1965, after which the rateable value as fixed on the 12th of March, 1965 was confirmed, a supplementary bill for the assessment year 1964-65 was in due course affixed to the premises. It is from that order that the proceddings above referred to ensured. It is unnecessary for me to set them out again.;