Memorandum of Appeal Format in Word in India

Sample Template Example of Beautiful Excellent Professional Memorandum of Appeal For Legal Court Case in India in Word / Doc / Pdf Free Download

SPECIMEN COPY OF MEMORANDUM OF APPEAL TO BE FILED BEFORE THE MUNICIPAL ASSESSMENT TRIBUNAL IN CASE OF A BUILDING WITH TENANTS AGAINST INCREASE IN ANNUAL VALUATION

IN THE MUNICIPAL ASSESSMENT TRIBUNAL

THE BIHAR MUNICIPAL CORPORATION.

BEFORE THE LEARNED CHAIRMAN. Mr. Sukanto Ghosh  NO. 252321 OF 2017.

 Shri Ajit Jana, son of late Shri Chandana Jana address of the appellant.

……………..APPELLANT

vs.

The Bihar Municipal Corporation, a body corporate having its registered office at

8/1 Bakhtiyapur,

•Patna-802001.

………….RESPONDENT.

Appeal Valued at Rs. 50438-

Re.: Annual Valuation of premises No. address, of the appellant with effect from 3rd quarter 1988-89 by the Learned Hearing Officer on20.09.2017 at Rs. 35,000.

The appellant begs to state as follows :--

1. That the appellant is one of the Assessee and is the present co-owner and liable to pay taxes of premises address of the appellant a three-storeyed very old building exclusively used as residential premises No with only 4 shops used for commercial purposes partly by tenants and partly by co-owners of the said premises for earning their livelihood. There is no car parking space in the said building.

2. That the Respondent took up the assessment of the said premises and issued notice fixing the annual valuation of the Appellant's Building at Rs41,240/- with effect from 3/ 1990-1991.

3. That the appellant herein filed objection against the said valuation so fixed arbitrarily which was heard by the Learned Hearing Officer on 20.09.2017.

4. That after hearing the objection, the said Learned Hearing Officer fixed the annual valuation of the said premises (appellant's address) at Rs. 35,000/-with effect from 3rd quarter of 1988-1989 and hence the instant appeal is against the said impugned order dated 20.09.2017 of the Learned Hearing Officer.

5. That a copy of the Hearing Officer's order dated 20.09.2017 was delivered which is being filed herewith with this memorandum of appeal.

6. That during this appeal period with effect from 3rd Quarter of 1990-1991 this appellant is not at all receiving any due services from the said respondent Corporation.

7. That all the floors even the part of the ground floor are used as residential purpose only There are only four shops and a garage which are used for business purpose partly by tenants paying very very low rent and partly by co-owner and all the rest portions of the said building are used for residential purpose only. All these things were duly intimated to the said Learned Hearing Officer at the time of hearing of the objection filed by the appellant herein.

8. That being totally aggrieved by and totally dissatisfied with the abovementioned impugned order dated 27.11.2001 of the Learned Hearing Officer fixing the annual valuation of the appellant's building at Rs. 27,000/- with effect from 3rd quarter of 1990-1991, the said appellant begs to prefer this appeal on the following grounds amongst others :—

GROUNDS

(a) For that the assessment is totally excessive, unjust, arbitrary excessive, unjust and totally illegal without any basis;

(b) For that the rate, basic and standard of calculation of annual valuation are totally faulty, illegal and totally ultra vires and hence liable to be set aside;

(c) For that the said impugned order passed by the Learned Hearing Officer is not at all a speaking order;

(d) For that the said impugned order is totally bad in law and in facts;

(e) For that the Learned Hearing Officer totally erred in law and in fact is not allowing the benefit of the provisions to sub-section (1) of section 174 of the Calcutta Municipal Corporation Act, 1-980 even though the appellant's eligibility to the same was duly pointed out to the Learned Hearing Officer at the time of hearing of the objection filed by the appellant herein on 20.09.2017.

(f). For that the Learned Hearing Officer VII has totally erred in law as well as in fact is not considering the actual position of the said premises under appeal, and in totally relying on uncorroborated report of the respondent without discharging the purported source of the department in violation of the principles of natural justice.;

(g) For that the Learned Hearing .Officer has totally erred in denying adequate opportunity to the said appellant herein to represent his case and as a result the said Hearing Officer totally erred in his judgement and order dated 20.09.2017:

(h) For that the Learned Hearing Officer VII has erred in law as well as in facts is not considering the actual position of the premises, the rent collected and location and age of the building rather fully depending on uncorroborated and fake report of the respondent without going into the remark of the Inspector in total violation of the principles of .natural justice and law;

(i) For that the Learned Hearing Officer VII totally failed to consider the fact that the said building does not have any car parking facility in the said building though the said fact was duly communicated to him;

(j) For that the learned Hearing Officer totally failed to take into consideration that the said building is very old built in the year 1936 and is located in such area where there is water-logging even when there is slightest rain in the said locality where no car can move because of such water-logging.

(k) For that the Hearing Officer totally failed to consider that flats let out to tenants were all for residential purpose only and not for commercial use as such.

(I) For that the Learned Hearing Officer wrongly calculated and choice more than proposed value as appearing in Inspector's book of portion occupied by the owners which being totally used for their residential purpose.

(m) For that the Learned Hearing Officer totally failed to take into consideration the documents produced before him at the time of hearing which being procured from various courts where proceedings took place against some of the tenants.

(n) For that the Learned Hearing Officer totally erred in law in taking market value at present of those portion occupied by the appellant and other co-owners instead of value already taken by the Inspector.

(o) For that the Learned Hearing Officer totally erred in law and in fact in taking into account of inspector's report being totally hearsay and discarding the documentary evidences produced by the appellant herein.

9. That the annual valuation of the said premises of the appellant herein cannot exceed the amount as admitted hereunder by the appellant herein.

Respondent's Valuation   Rs. 35,000.00 Appellant's Valuation   Rs 22,840.00 Difference   Rs. 8,280.00

10. Appeal Valued at Rs. 5,432/- The appellant therefore prays for: (a) for that the said valuation fixed at Rs. 35000/- by the Learned Hearing Officer VII with effect from 3rd quarter 1990- 1991 be set aside and the same be remodified to the amount as admitted by the said appellant;

(b) for any other relief/ reliefs as the said appellant is entitled to as per law.

CERTIFICATE

Perused all papers and documents submitted by the said appellant herein for this appeal and found that there are good grounds for appeal. I undertake to support the appellant herein at the time of hearing of this appeal.

Advocate

Download Appeal Format