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IN THE HIGH COURT OF GUJARAT AT AHMEDABAD
SANGEETA K. VISHEN, NIRAL R.MEHTA
Ahmedabad Municipal Corporation – Appellant
Versus
Hiren Arunbhai Gandhi – Respondent
JUDGMENT :
SANGEETA K. VISHEN, J.
1. Both the appeals are heard analogously and being decided by this common CAV judgment as much as, the challenge involved in the captioned appeals is common for which, the learned advocates have consented to.
2. Both the appeals are directed against, the orders, both dated 30.04.2007 passed by the learned Small Causes Court, Ahmedabad whereby the Municipal Valuation Appeal no.675 of 2002 as well as Municipal Valuation Appeal no.677 of 2002, have been allowed and the assessment of the premises involved in both the appeals for the year 2002-2003, has been quashed and set aside. The appellant, Ahmedabad Municipal Corporation (hereinafter referred to as “the appellant Corporation”) has been directed to issue fresh bill after applying the appropriate factor F/2 afresh. In Municipal Valuation Appeal no.677 of 2002, direction is to issue fresh bill after assessing the premises as educational establishment.
3. Ms.Jirga Jhaveri, learned Advocate appearing for the appellant Corporation in both the captioned appeals, submitted that the premises in question is a building consisting of ground plus three floors and is being used as an office which, is commercial in
Professional use of premises cannot be taxed at commercial rates; predominant usage must dictate tax assessments.
A lawyer's office is not considered a commercial establishment under the Commercial Establishment Act, 1960.
The main legal point established is that professional activities, such as those of lawyers, must be expressly included and defined in the statute to be subject to property tax. The court emphasized t....
Recreational areas and caretaker’s rooms in residential complexes cannot be assessed for property tax under commercial tariff as they are mandated by law for residential use.
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