N. H. BHATT, S. L. TALATI, J.

( 1 ) ALL these are the appeals under sec. 411 of the Bombay Provincial Municipal Corporations Act 1949 brought to this court by three different appellants challenging the orders in the Municipal Valuation Appeals decided by the Judge of the Small Causes Court Ahmedabad befor whom the proceedings had arisen under sec. 406 of the Act. A schedule is appended to this judgment showing which appeal has arisen from which Municipal Valuation appeal in the Small Causes Court what property is involved and for which year the respective first Appeal is. All these appeals can be conveniently dealt with together and disposed of by this common judgment of course with the concurrence of the learned advocates appearing for the Corporation as well as Mr. P. V. Nanavati who is the advocate for the appellants in all these seven appeals.

( 2 ) THE question that arises in these seven appeals is whether a parking place which is required to be compulsorily kept by the owner of a commercial building can be made liable to general tax which is leviable under sec. 132 of the Act. It is common ground in all these appeals and the learned advocates appearing for the Corporation also

Click Here to Read the rest of this document