Annual Rental Value (ARV) relating to property, allegedly, belonging to him by way of gift from the original owner – Smt. Sughra Begum. The petitioner received notice of revision of assessment dated 13.02.2001 proposing to revise the ARV for the period from 01.04.2000 to 31.03.2003 from the existing ARV of Rs.3,60,000/- to the proposed ARV of Rs.27,37,577/- on the ground that the said Bungalow No.150, Balamrai is being used for commercial use for running function hall. The petitioner filed objections to the said notice pointing out that the said proposed ARV is not justified for various reasons; including the complaint of the petitioner that he was not given any opportunity as required under Section 68 (3) of the Cantonments Act, 1924 (for short the ‘Act’). However, it is not in dispute that taking note of his objections the proposed ARV was reduced from Rs.27,37,577/- to Rs.6,00,000/- and the corresponding tax imposed on the said revised ARV was Rs.73,800/-. The petitioner however, received a bill dated 17.01.2002 from the respondents seeking difference of amount of Rs.1,18,080/- for the period September 2000 to March 2002. Petitioner also received a notice of demand for an aggregate amount of Rs.4,47,800/- which comprises of arrears of Rs.3,54,320/- up to 31.03.2001 and current demand of Rs.93,480/for the period 01.04.2001 to 31.03.2002. Aggrieved thereby the petitioner filed an appeal before the appellate authority under Section 84 of the Act. Various contentions were raised before the appellate authority by filing documents. The appeal, however, was dismissed, hence, this revision.
