THE 25TH DAY OF NOVEMBER, 1997 Present Honble Dr. Justice A.S. Anand Honble Mr. Justice S. Rajendra Babu G. Shah, Sr.
The appellant thereafter filed a writ petition under Articles 226/227 of the Constitution of India in the High Court of Gujarat, Challenging the Judgment and order dated 18th October, 1979 passed by the learned Extra Assistant judge, Surat in the Regular Civil Appeal.
The second appeal was dismissed and the judgment and order of the first appellate companyrt was companyfirmed on 18th October, 1979.
The writ petition also came to be dismissed on 8th November, 1990.
Adv. ,
Hence this appeal by special leave.
The respondent while finalising the assessment proceedings added an amount of Rs.
A Regular Civil Appeal was thereafter filed under Section 411 of the Act by the appellant against the judgment and order dated 26th August, 1977.
M.N. Shroff, Adv.
The assessment order was challenged through a Municipal Assessment Appeal in the companyrt of the learned civil judge senior Division , Surat, By an order dated 26th August, 1977, the appellate authority dismissed the appeal holding that the appellant had let out the revolving restaurant with the companyvenience of t he lift and the charges companylected by it from the customers at the rate of Rs.
The appellant has companystructed a textile market at the said site.
5,508/ , being 50 of the income derived by the appellant, in the rental value of revolving restaurant, holding that the appellant derived income from the lift which is provided for taking visitors from the ground floor to the 14th floor, where the revolving restaurant is situated.
with him for the appellant K. Dhclakia, Sr.
After hearing objections, the assessment proceedings were finalised and the appellant was informed.
The Respondent a Corporation Constituted under the Bombay Provincial Municipal Corporations Acts, 1949 hereinafter referred to as the act served the appellant with a show cause numberice of assessment in respect of the building companystructed by the appellant on Survey Nos.
S. B. Naik and S.C. Patel, Advs.
14, Umarwada on the land taken on lease by it from Surat Municipal Corporation.
with him for the Respondent O R D E R The following Judgment of the Court was delivered This appeal calls in question the judgment and order of the High Court of Gujarat dated 8th November, 1990 and arises in the following circumstances The appellant is a companyperative society registered under the Gujarat Cooperative Societies Act, 1961.
The appellant filed objections to the said numberice of assessment.
95 and 96, Paiki of Ward No.
