This order disposed of two assessment years (1988-89 and 1989-90) by directing the application of Rule 1BB and Schedule III respectively, relying on a previous 1991 writ order.
Assessment for AY 1988-89 to be made under Rule 1BB; valuation for AY 1989-90 to be made under Schedule III.
This page shows the compact analysis of this judgement. The full analysis — procedural history, issue-by-issue holdings with ratio and obiter, advocates, and paragraph-level evidence for every claim — is being added to the record in batches and will appear here when this judgement has been through it.
Mgn
IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION
WRIT PETITION NO. 1263 of 1992
Sea Breeze Construction and
Investment Private Ltd...Petitioner
Vs.
M.B. Kodnani, District Valuation
Officer,& Ors...Respondents
None for the Petitioner
Mr. P.S. Sahadevan, for the respondents.
CORAM : F.I. REBELLO &
D.G.KARNIK, JJ.
DATED : 27th JULY, 2009
P.C.
The assessment years involved are 1988-89 and
1989-90.
2.The issue is covered by the order passed by this
Court in Writ Petition No.2334 of 1991 in the case of
Associated Capsules Ltd. & Anr. vs. Prabhu Dayal & Ors.,
dated 12th August, 1991. In the light of that the
following order:-
3.The assessment of assessment year 1988-89 be made
by applying the provisions of Rule 1BB and if at all
valuation is required then to make valuation in
accordance with Rule 1BB.
4.In so far as assessment year 1989-90 the valuation
be made in terms of Schedule III to the Act. Rule
disposed of accordingly. No order as to costs.
(D.G. KARNIK, J.)
2 issues framed by the court
Whether assessment for AY 1988-89 should be made applying Rule 1BB.
Whether assessment for AY 1989-90 should be made applying Schedule III.
Colour shows how this judgement treated each authority
Associated Capsules Ltd. & Anr. vs. Prabhu Dayal & Ors.Relied on¶2
Writ Petition No.2334 of 1991 in the case of Associated Capsules Ltd. & Anr. vs. Prabhu Dayal & Ors., dated 12th August, 1991
2 provisions across 1 enactments
Sea Breeze Construction and Investment Private Ltd
M.B. Kodnani, District Valuation Officer, & Ors.
F.I. REBELLO
D.G. KARNIK
As recorded by the court registry
Judgements on the same questions, provisions and authorities, from every court