( 1 ) THIS group of appeals has been filed by the Ahmedabad Municipal Corporation under Section 411 of the Bombay Provincial Municipal Corporations Act, 1949 (hereinafter referred to as the Act) challenging the judgments and the assessments of the GRV of the concerned properties made by the Small Causes Court at Ahmedabad. The Small Causes Court in the Municipal Valuation Appeals filed before it, has upset the valuation done by the Assessment Officer of the appellant and instead has fixed its own, which is not acceptable to the appellant herein. Since they involve common questions of facts and law, they are disposed of by this common judgment.

( 2 ) THE concerned properties are situated within the areas of Ahmedabad City which are subjected to imposition of property tax. For this purpose, appellant has made the assessment of the tax of the said properties, which according to it, is done in consonance with the provisions relating to the property tax as contained in the Act and the Taxation Rules. The respondents i. e. the owners/occupiers of the properties, however, were not satisfied with these assessment orders and the tax required to be paid by them to the appe