- (1.) BY this application, the applicant-landlord is challenging the valuation of her building made by the non-applicant for purposes of assessing the building to property tax.
(2.) FACTS which are not in dispute In brief are: The applicant owns a house situated in the City of Nagpur within the jurisdiction of the Corporation of the City of Nagpur. That house is divided into six units bearing municipal Nos. 494, 494/1, 494/2, 494/3, 494/4 and 494/5. Unit No. 494 is in the occupation of the applicant herself while the other units are rented out to the tenants. The annual valuation of unit No. 494 fixed for purposes of assessment of the property tax is Rs. 130/, and the annual valuation of the other units is fixed on the basis of rents actually received by the applicant from her tenants after allowing deductions permissible under Section 119 (b) of the City of Nagpur Corporation Act, 1948 (No. II of 1950 ). By notice, dated 24-9-1954, the applicant was intimated of the proposed annual valuation of these units and the tax based thereon. The applicant filed her objection thereto, which was rejected by the objection Officer by his order dated 10-8-1955. Feeling aggrieved by the order of the Objection Officer, the applicant preferred an appeal before the District Judge, Nagpur. This appeal also failed and hence this" revision.
(3.) IT is urged on behalf of the applicant that it is not open to the Corporation to value the gross annual rent of the building on any other basis except those provided in the Bent Control Order pro-molugated under Act XI of 1946. At any rate, as no method is prescribed under the Act for valuing the gross annual rent, the method indicated in the aforesaid Order should be adopted. In the alternative, it is urged that there is no basis on which the gross annual rent of unit No. 494 is assessed and the same is arbitrary. Reliance is placed on behalf of the applicant on the decision reported in Municipal Corporation of Rangoon v. Surati Bara Bazar Co. AIR 1924 Rang 194 (PB) (A), Corporation of the town of Calcutta v. Ashutosh De. AIR 1927 Cal 659 (B), Coimbatore Municipality v. G. S. Govindayyar, AIR 1953 Mad 689 (C) and M. C. Arvi v. Hiralal, Civil Revision No. 180 of 1949 decided on 23-11-1949 (Nag) (D ).;