1.3 The appellant's property No. 2797(1) being used for commercial purpose was assessed on 31st March, 1961 at the rateable value of Rs.20,100/- per annum. The D premises was assessed as land with C.I. Shed having an area of 2860 sq. ft. assessed at the rate of Rs.8/- per brass and remaining land for storage was assessed at the estimated rent of Rs.1,766/-. The property was, therefore, assessed at a rateable value of Rs.20, 100/- per annum E with effect from 31.3.1961. The rateable value of the property was revised to Rs.25,645/- in the year 1984-85 on account of increase in rent by the owner. There has been increase of Rs.5,545/- in the rateable value after about 23 years, which cannot be said to be exorbitant by any F stretch of imagination. The rateable value for 2006-07 is still Rs.25,645/-. The appellant continued to pay increased rateable value without any demur till 1999. The complaint for the first time was filed on 12.11.2005. However, the appellant has not paid property tax from the year 2000 till December, 2007. The total amount of Rs.5,86,185/- is G outstanding by way of taxes an amount of Rs,64,216/- by way of penalty and Rs.750/- towards fees for notice of demand. Admittedly, these amounts have not been paid by the appellant. [Paras 23 and 24] (819-G-H 820-A-D]
