Property tax rate duly applied as non-use or close condition of property was never in knowledge of Corporation

Ahmedabad Sunni Muslim Waqf Committee Vs Ahmedabad Municipal Corporation (Gujarat High Court)

Gujarat High Court held that factum of non-use and even handing over of tenancy and later resumption of possession was never in knowledge of Corporation. Further, valuation was undisputedly changed. Accordingly, the rate which was applicable at the relevant point of time is applied by the Corporation.

Facts- After getting actual possession of the property, Appellant Waqf Committee inquired details with regard to municipal tax about this property, but same was not responded and as such one another request in the form of application came to be made to consider assessment of property from the year 2000 as non-use tenanted premises in view of the decree and requested to consider reduction of tax amount.

However, Corporation on 4.7.20 15 was pleased to reject the application and since details have not been provided, appellant was constrained to prefer an application under Right to Information Act, 2005 and later on, information was provided on 3.8.2016 along with statement of assessment from the year 2001-2002 to 2016-2017. On receiving such information, appellant Committee came to know that yearly assessment which was fixed at Rs.4530/- for the year 2000-2001 is increased from 2001-2002 onwards at Rs.24,871/- and further increase was made from 2009-2010 to Rs.30,398/- which was later on further increased from the year 2013-2014 to Rs.38,688/-.

Conclusion- Held that since the property or portion of premises in question is not treated as a separate property for the purpose of assessment, we are of the opinion that there is no fault on the part of Corporation in arriving at any valuation. Additionally, it is a well established cannon of construction that Court should read the section as it is and cannot re-write it to suit its convenience in such a manner which may render the provision to some extent otiose.

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