K.N.Seth, J. - (1.) The petitioner is the owner of house no. 2/2407, Civil Coloney, Sahranpur. He has challenged the legality of the municipal assessment for 1975-76 to 1980-81.
(2.) It appear that the house was first assessed in the year 1971 on an annual values of Rs. 840. The Petitioner was served with a notice proposing to enhance the annual value to Rs. 600. On the objection of the petitioner the Assessment Committee fixed the valuation at Rs. 3,000. The annual value of tenanted portion was fixed at Rs. 1,200 and for the self occupied portion at Rs. 1,800. The petitioner preferred an appeal. The Appellate Authority did not accept the contention of the petitioner that he was in occupation of the entire house and no part of it had been let out. It was found that a portion of the house was let out to a tenant on a monthly rent of Rs. 50. The appellate authority fixed the. annual value of the tenanted portion at Rs. 600 While dealing with the self occupied portion the appellate authority took the view that the total annual value of the house fixed by the Assessment Committee at Rs. 3,000 could not be said to be unreasonable. In that view of the matter he determined the annual value of the self occupied portion at Rs. 2,400.
(3.) The appellate authority had no jurisdiction to enhance the value of the self occupied portion from Rs. 1,800 as determined by the Assessment.Committee, to Rs. 2,400 on the reasoning that the total valuation of the house at Rs. 3000 cannot be said to be un-reasonable. Having fixed the annual value of the tenanted portion at Rs 60 on the finding that portion had been let out ,at a rent of Rs. 50 per month, the appellate authority could not maintain the total value of the house at Rs. 3,000 by enhancing the annual value of the self occupied portion from Rs. 1,800 to 2,400 in the appeal preferred by the owner. To that extent the appellate order deserves to be quashed.;