Order

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 :

2. The appellant is a cooperative society registered under the Gujarat Cooperative Societies Act, 1961. The respondent a Corporation constituted under the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter referred to as ‘the Act’) served the appellant with a show cause notice of assess­ment in respect of the building constructed by the appellant on Survey Nos. 95 and 96, Paiki of Ward No. 14, Umarwada on the land taken on lease by it from Surat Municipal Corporation. The appellant has con­structed a textile market at the said site. The appellant filed objec­tions to the said notice of assessment. After hearing objections, the assessment proceedings were finalised and the appellant was informed. The respondent while finalising the assessment proceedings added an amount of Rs. 5,508/-, being 50% of the income derived by the appel­lant, in the rental value of revolving restaurant, holding that the appellant derives income from the lift which is provided for taking visitors from the ground floor to the 14th floor, wher