- (1.) HEARD Sri Ashok Trivedi, Advocate for petitioner and perused the record.
(2.) THE dispute giving rise to present writ petition, filed under Article 226 of the Constitution of India, relates to determination of "Annual Rental Value" (hereinafter referred to as the "ARV") and therefrom determining house tax under the provisions of U.P. Municipal Corporation Act, 1959 (hereinafter referred to as the "Act, 1959") on the property in dispute, which is a commercial building, bearing No. 15/29A, Civil Lines, Kanpur.
(3.) THE relevant factual background for the purpose of present case commences from notice dated 27.03.2000 issued by respondent no. 3 proposing ARV of aforesaid property as Rs. 12,70,125/ - and it is said that the house tax would be taken thereon accordingly w.e.f. 01.09.1994. The details to arrive at proposed ARV, mentioned in the notice are as under: (1) Estimated current value of property after depreciation = Rs. 1,00,44,648/ -. (2) Estimated value of land = Rs. 81,00,000/ -. (3) Total value of land and building (1+2) = Rs. 1,81,44,648/ -. (4) Annual value at the rate of 7% = Rs. 12,70,125/ -. The petitioner submitted objection dated 18.04.2000 stating that the ARV proposed in notice is extremely excessive. No basis has been disclosed for arriving at the aforesaid value. As per valuer/engineer's report obtained by petitioner the ARV comes to Rs. 45,66,000/ -. It was also said that under Section 174 -A, only such value of land is to be included which is appurtenant to the building and not the land over which building is standing. It is said that this aspect has not been taken care of.;