A.Y. Kogje, J. - (1.) These Group Of First Appeals Are Preferred By the Ahmedabad Municipal Corporation (hereinafter referred to as 'the Corporation' for the sake of brevity) against the judgment and order dated 29.02.2016 passed by the Small Causes Court No. 4, Ahmedabad in respective Municipal Valuation Appeals preferred by the respondent Indian Oil Corporation Limited, a Government of India undertaking (hereinafter referred to as 'the IOC' for the sake of brevity).
(2.) The Valuation Appeals Were Preferred By Ioc in connection with the municipal tax bills raised by the Corporation in connection with the premises of the IOC situated at Chandkheda, Ahmedabad for separate years. The separate appeals thus preferred by the IOC were disposed of by separate orders under the Appeals, however, on the same day, by the same Court and on identical issues. These appeals are therefore taken up for joint hearing with the consent of the learned advocates for the respective parties. JUDGEMENT_66_LAWS(GJH)2_2017_1.html
(3.) The facts in nutshell necessary for the disposal of the Appeals are as under: 3.1. That IOC was in possession of the carpet area of 138278-97 sq.mtrs. which was originally situated in Chenpur Gram Panchayat and in the year 2006 merged in Municipal Corporation limit and now following New West Zone Municipal WardChenpur bearing new Tenament No. 0668-23-0001-0083-V. 3.2. For the years mentioned hereinabove, the Corporation issued tax bills for the respective amounts, which was objected by the IOC with a request to rectify the factor applied for assessing the property tax and reverification of measurement of its premises popularly known as 'Sabarmati Terminal'. 3.3. It was the case of IOC that the Corporation has wrongly considered the Factor (F.3)(1) for which the rate was at Rs.7/- instead factor that was required to be applied being Factor(F.3)(3) which was at the rate of Rs.2/-. 3.4. However, the Corporation maintained the tax bill issued under Factor(F.3)(1). 3.5. Against such bills, therefore, the IOC preferred Municipal Valuation Appeals raising several contentions which included the justification on the grounds as to why the wrong factor appears to have been applied for assessment and levy of municipal tax. In the appeal, reference in detail was made to the nature of activity carried out on the premises, so as to bring such premises under the definition of 'Industrial Unit' and not a godown or an administrative office as is concluded by the Corporation. The small Cause Court No.4, Ahmedabad by its judgment and order dated 29.02.2016 decided the Appeals in favour of the IOC quashing the impugned bills in the respective appeals and ordered the Corporation to consider the premises of the IOC as a factory and applied factor (F3) (3) and applied the taxes at Rs.2/- and bill was ordered to be rePage issued accordingly. 3.6. The Corporation has challenged these decisions by way of First Appeals before this Court.;