1994 Supreme(Bom) 343
IN THE HIGH COURT OF BOMBAY
D.R. Dhanuka, J.
Rambhai Laxminarayan Kothari..... Appellant.
Versus
Municipal Commissioner and others..... Respondents.
First Appeal No. 450 of 1979, decided on 21-7-1994.
Advocates appeared:
S.N. Nayak, M.D. Gangakhedkar, for the appellant.
N.V. Walawalkar, for the respondents.
Headnote:Section 154 (1)-Fixation of rateable value-I. O. adopted comparative method.
Compared building with other buildings-Fixed rateable value-It cannot be assailed.
Section 217-Aggrieved person-Appeal under Section 217 can be field by.
Flat-purchaser aggrieved person one, hence he has necessary locus standi for filing appeal.
2. Somewhere in the month of July/August, 1975 the construction of the building known as "Silver Gold Apartment" was completed. By about December, 1975, large number of flats in the said building were occupied by the flat purchasers. The appellant in this appeal was the Secretary of Silver Gold Apartment ad-hoc committee at all material time. The appellant was duly authorised by majority of the flat purchasers to represent them in connection with the matters pertaining to fixation of rateable value of the said property. On or about 8th January, 1976, water connection was released for the said property. On or about 10th May, 1976, the Municipal Corporation issued the necessary completion certificate in respect of the said building.
3. On or about 18th March, 1976, the authorised officer of Municipal Corporation issued special notice No. TWR-1209 of 1975-76 proposing that the rateable value of the said property including the said building be fixed at Rs. 91,090/-. The said notice was pasted on the property. The builder concerned as well as the appellant before this Court filed their necessary objections/complaint before the prescribed authority. The objections were duly considered. By an order dated 17th August, 1976, the Investigating Officer fixed the rateable value of the said property at Rs. 82,070. The Investigating Officer fixed the rateable value of the said building on the footing of rate for the ground floor of the said building being taken at Rs. 31/- per 10 sq. metres, Rs. 32/- for the first floor, Rs. 33/- for the 2nd floor, Rs. 34/- for the 3rd floor and Rs. 35/- for the 4th and 5th floors respectively. While fixing the rateable value of the said property the Investigating Officer took into consideration the rateable value fixed by the Municipal Corporation in respect of other buildings in the neighbourhood which were constructed about two years prior to the construction of the building known as Silver Gold Apartment. It emerges from the record that in case of Nimesh Building the rateable value of the property was assessed on the footing of the rate being Rs. 31 to Rs. 34/- per 10 sq. mtrs. from ground floor to third floor for the year 1974-75. It emerges from the record that building Shailesh Apartment was assessed at the rate of Rs. 30/- for the ground floor and at the rate of Rs. 31/- for the first floor and so forth. It also emerges from the record that in case of another building in the locality known as Sanjay, the rateable value thereof was assessed on the footing of rateable value at the rate of Rs. 29/- per 10 sq. metres for the first floor, Rs. 30 for the second floor and Rs. 31/- for the third floor respectively. The said notice dated 18th March, 1976 was issued by the officer concerned proposing fixation of rateable value of the building known as Silver Gold Apartment by adopting the rate of Rs. 33/- per 10 sq. mtrs. for the ground floor. The Invest