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J.H.PAREKH, D.V.JUNNARKAR
Bai Nani – Appellant
Versus
Wealth-tax Officer – Respondent


Advocates Appeared:
J. P. Shah,C. S. Harne

ORDER
J. H. Parekh, JUDICIAL MEMBER - These 7 appeals are filed by the assessee from the common order of the CWT, Baroda, dated 31st March, 1980 for the assessment years 1969- 70 to 1975-76.

2.
The property of the assessee at Baroda known as Navrang Cinema was valued at Rs. 1,71,422 for the assessment years 1969-70 and 1970- 71, at Rs. 2,85,000 for the assessment years 1971-72 to 1973-74 at Rs. 3,25,000 for the assessment year 1974-75 and Rs. 3,35,000 for the assessment year 1975-76. The assessee had shown the value of this property at Rs. 6,25,392 for the assessment year 1968-69. The case was referred to the District Valuation Officer for valuing the property on the valuation dates relevant to the assessment years 1969-70 to 1975-76. The District Valuation Officer in his report dated 13th December, 1976 valued the property at Rs. 20,50,600 as on 21st October, 1968, at Rs.22,02,800 as on 9th November, 1969, 30th November, 1970, 19th October, 1971, 6th October, 1972, 26th October, 1973 and 13th November, 1974 being the relevant valuation dates for the assessment years 1969-70 to 1975-76 respectively. The WTO adopted these valuations and made the assessment accordingly.

3.
The theatre s









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