GODHARA BOROUGH MUNICIPALITY vs GODHARA ELECTRICITY Co. LTD. — 1971 PTD 637

Citation: 1971 PTD 637

Court: Supreme Court of India

Year: 1968

Decision Date: 1968-03-20

Parties: GODHARA BOROUGH MUNICIPALITY vs GODHARA ELECTRICITY Co. LTD.

Headnotes

Case cited as 1971 PTD 637

Judgment Text

Court Name: Supreme Court of India Judge(s): G. K. Mitter, J. C. Shah Title: GODHARA BOROUGH MUNICIPALITY vs GODHARA ELECTRICITY Co. LTD. Case No.: Civil Appeals Nos. 631 and 632 of 1965 Date of Judgment:1968-03-20 Reported As: 1971 PTD 637 Result: Case remanded JUDGMENT JUDGMENT MITTER, J.------These are two appeals by special leave against the judgment and order dated January 8, 1963, of the Gujarat High Court dismissing Civil Revision Applications Nos. 116 and 117 of 1961 filed by the appellant and allowing similar Applica--tions Nos. 173 and 174 of 1961 filed by the respondent against the common judgment dated December 1, 1960, passed by the District and Sessions Judge of Panchmahals. The matter arises out of assessme nts made by the appellant constituted under the Bombay Municipal Boroughs Act, 1925, on the respondent under section 73 of the Act. The respondents are an electricity company owning, inter alia, properties bearing several numbers in the municipal borough of Godhara. For the years 1956-57 and 1957-58 the appellant had fixed the valuation of the properties belonging to the respondent at Rs. 3,25,000, On appeal by the respondent, the Judicial Magistrate fixed the valuation of the properties at Rs. 90,000. On the appellant going in revision, the Sessions Judge fixed the valuation at Rs. 1,25,000. As a result of the High Court's decision the valuation stood reduced to Rs. 90,000. The present appeals are by the municipality. Under section 73(1) of the Bombay…

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