( 1 ) THIS Appeal is directed against the order dt. 20. 11. 89 passed by the Small Causes Court No. 3 at Ahmedabad in Municipal Valuation Appeal No. 2765/86. The respondent - society is running various educational institutions and the premises under dispute is the premises of the School of Architecture situated near Gujarat University bearing Final Plot No. 4 in special property non residential education zone. The Municipal Corporation under B. P. M. C. Act assessed the Gross Rateable Value in respect of the said property at Rs. 2,15,124. 00for the year 1985-86. The respondent - Society preferred an Appeal under S. 406 of the B. P. M. C. Act before the Small Causes Court No. 3 at Ahmedabad against the aforesaid G. R. V. assessed by the Municipal Corporation saying that the assessment made by the Municipal Corporation was on higher side as compared to the letting rate of H. L. College of Commerce, A. G. Teachers College of Pharmacy and A. G. High School and M. K. Primary Trading College. The respondent - society contended before the Small Causes Court that letting rate of premises of K. H. Mody Kindergarten was only Rs. 2. 50 per sq. yd. which is a comparatively new b