It was also of the view that only 7/12th and number 50 per cent of the expenses under Items 10, 11, 12, 13 and 14 ought to have been allowed by the assessing authority.
11,90,185 determined by the assessing authority was excessive.
The Small Cause Court companyfirmed the deduction of 50 per cent only of this amount allowed by the assessing authority.
So far as water tax and wheel tax were companycerned the, Small cause Court confirmed the deduction of 3/4th of the these taxes made by the authority The Small Cause Court held that the pro fits basis method employed by the assessing authority was properly employed and further held that the Club had failed to prove that the net rateable value of Rs.
Appeal from the judgment and decree dated April 15 16,1963 of the Bombay High Court in Appeal No.
The appellant companyporation challenges the companyrectness of these deductions allowed by the High Court.
8,66,666.
15 of 1965.
The assessment was made on the basis of the Clubs accounts for the year 1953 54 that being the year companycluded before the assessment.
216of 1961 from Original Decree.
CIVIL APPELLATE JURISDICTION Civil Appeal No.
As regards the licence fees the Club had, as aforesaid, allotted Rs.
It allowed however item 7, that is, legal charges which were disallowed by the Deputy Municipal Commissioner.
T Desai, 0.
to Rs.
The said structures thereon have been built by and belong to the Club.
117 lacs and odd and the expenses .
Regarding Item 6, the view of the Small Cause Court was that only 7/12th and number 50 per cent deducted by the assessing authority ought to have been allowed.
C. Mathur for the appellant.
The Judgment of the Court was delivered by Shelat, J. This appeal by certificate obtained from the High Court at Bombay involves the question as to the true meaning of s. 154 of the Bombay Municipal Corporation Act, III of 1888 and the companyrect rateable value to be assessed thereunder.
V. Gupte, Solicitor General and Rameshwar Nath, for the respondent.
The respondent Club runs two race companyrses, one in Bombay and the other at Poona.
8,66,666 to the Bombay Race Course.
P. Malhotra and 0.
