JUDGMENT :

J.B.PARDIWALA, J.

1. Since the questions of law involved in all the captioned appeals are the same, those were taken up for hearing analogously and are being disposed of by this common judgment and order.

2. For the sake of convenience, we treat the First Appeal No.6140 of 2019 as the lead matter.

3. This appeal under Section-411 of the Gujarat Provincial Municipal Corporation Act, 1949 [for short ‘The Act, 1949’] is at the instance of the owner of a premises situated at Sharda Society, Opposite Bank of India, New Sharda Mandir School Road, Paldi, Ahmedabad, questioning the legality and validity of the judgment and order passed by the Small Cause Court, Ahmedabad dated 12.04.2019 in the Municipal Valuation Appeal No.138 of 2008, by which, the Small Cause Court dismissed the appeal upholding the assessment of tax by the Ahmedabad Municipal Corporation.

2. The facts giving rise to the present appeal may be summarized as under:-

2.1 The appellants herein preferred the Municipal Valuation Appeal in the Small Cause Court at Ahmedabad against the assessment of the Municipality Property Tax for the assessment year 2007-08 for the subject premises referred to above and in context wit