In those appeals, those companypanies prayed for an interim stay of the recovery proceedings.
75/69 decided on 10 9 1969.
Appeals from the judgment and order dated July 3, 4, 1969 of the Gujarat High Court in Special Civil Applications Nos.
amounts in question at 6 per annum from the date on which they were companylected till the date of refund in the event of the appeals failing.
51, 52 and 57 to 60 of 1970.
52 of 1969 etc.
51 and 52 of 1970.
The appeals with which we are companycerned number were filed by the State of Gujarat and the Corporation against that decision.
This, Court opined that it was number permissible for the Corporation to value the premises on the basis of the floor area number companyld it take into companysideration the value of plants and machinery in determining the rateable, value of the lands and buildings.
N. Shroff, for the appellants in C.A. Nos.
That decision is reported in 19672, Supreme Court Reports p. 679 New Manek Chowk Spinning and Heaving Mills Co. Ltd. and ors.
Those assessments were challenged by means of writ petitions under Arts.
C. Setalvad and I. N. Shroff, for the appellants in A. No.
D. Sharma and R. N. Sachthey, for respondent No.
The aggrieved companypanies thereafter brought up the matters in appeal to this Court.
By its judgment dated February 21, 1967, this Court struck down the rules framed under the Act permitting the Corporation to value the lands and buildings on the flat rate method.
They are seeking to get refund of some amounts paid as property tax, by them, which amounts according to them were illegally companylected from them.
32 of the Constitution.
Meanwhile on the strength of the assessment made for the assessment years 1964 65 and 1965 66, the Corporation initiated proceedings for recovery of the taxes due under those assessments.
CIVIL APPELLATE ORIGINAL JURISDICTION Civil Appeals Nos.
Those writ petitions were dismissed.
The High Court also refused to grant certificates under Art.
N. Shroff, for the appellants in C.A. No.
Those assessments were done on the basis of the method popularly known as flat rate method.
During the pendency of those, appeals, the Corporation moved this Court to stay the operation of the judgment of the High Court pending disposal of those appeals.
59 and 60 of 1970 .
v. Municipal Corporation of the City of Ahmedabad and ors.
2 to 4 in W.P. No.
In view of that companyclusion the assessments impugned in the writ petitions were set aside.
226 of the Constitution.
57 and 58 of 1970 .
2064, 2072 and 2251 of 1969 and respondent Nos.
2062 of 1969 and respondent Nos.
According to that method in valuing the lands, the value of plants and machinery were also taken into companysideration.
T. Desai, R. N. Bannerjee, K. M. Desai and Ravinder Narain, for respondents in all the appeals and the petitioners in all the petitions .
2062 to 2064, 2072 and 2251 of 1968.
Those assessments were challenged before this Court by some of the companypanies by means of writ petitions under Art.
32 of the Constitution of India for the enforcement of fundamental rights.
2 to 4 in V.P. Nos.
The buildings were assessed on the basis of their floor area.
But the companycerned companypanies appealed to this Court after obtaining special leave from this Court.
Petitions under Art.
The judgment of this Court dealt with the validity of the assessment for the year 1966 67.
Sen and 1.
and Writ Petitions Nos.
5, 1969.
133 1 of the Constitution.
Hence the Officers of the Corporation resorted to the attachment of their properties.
Some of the companypanies paid the tax assessed but some others including the New Manek Chowk Spinning and Weaving Mills Co. Ltd. did number pay the tax levied on them.
2 to 4 in W.P. Nos.
At that stage, those companypanies challenged the validity of those attachment proceedings before the High Court of Gujarat under Art.
2063 of 1969 and respondents Nos.
1 in all the petitions The Judgment of the Court was delivered by Hegde, J. These are companynected proceedings.
During the pendency of those appeals, the Corporation proceeded to assess those companypanies as well as others, to property tax for the assessment year 1966 67.
This Court declined to stay the proceedings in view of the undertaking given on behalf of the Corporation to refund the tax companylected within a month from the date of the judgment of this Court, if those companypanies succeeded in the writ petitions before this Court.
