HON’BLE SRI JUSTICE N.R.L. NAGESWARA RAO C.M.S.A.Nos.10 AND 11 OF 2004 COMMON JUDGMENT: Both the appeals are filed against the order of the Chief Judge, City Small Causes Court, Hyderabad, challenging the fixation of the annual rental value and also the tax. 2. In both the appeals the learned counsel for the appellant contends that the monthly rental value fixed by the Corporation at the rate of Rs.6/- per sft for R.C.C. building and Rs.1.25 paise for non- residential building is excessive and therefore, it has to be set aside. The Corporation has contended before the lower Court that the appellant has filed self-assessment by quoting the monthly rental value at Rs.0.34 paise per sft for R.C.C. and non-R.C.C. and it was also further contended that the property is situated in developed and also industrial area. In fact some of the companies have given self- assessment and particularly Voltas Limited, which are given monthly rental value is being Rs.3/- per sft for R.C.C. and Rs.0.45 paise per sft for non-R.C.C. and therefore, that is a reasonable value. The lower Court has taken into consideration the above submissions of the respondent and fixed the monthly rental value accordingly. 3. The learned counsel for the appellant contends by showing a sketch, which was also shown in the lower Court that Voltas Company is abutting 80 feet road, whereas to go to the appellant industry, it is beyond that factory and there is a private road and therefore, the same rental value cannot be taken into consideration. 4. It is needless to say that while fixing the rental value, the zonal regulations, situation of the property in a particular place and all the amenities, which are provided to the residents or the industries of the area will be kept in mind but not a question of keeping the value for reach industry or each house separately and then assess it separately. The fact that the property is located in an industrial area and the appellant was running the industry cannot be denied. Several amenities provided to the appellant as were provided to Voltas is also not in dispute. Therefore, merely because the Voltas industry abuts the road, whereas the industry of the appellant is beyond the road is not a ground to say that the rental values or the potentialities of the rental values are different. Evidently, there are no documents and it is a guess work that has to be done and the guess work was done by taking into consideration the self-assessment made by the Voltas and which was applied by the lower Court. It is a question of fact, which has been decided by the lower Court and this being a Second Appeal, there are no legal aspects to be interfered with and therefore, I do not find any merits in the appeal. Accordingly, the Civil Miscellaneous Second Appeals are dismissed. There shall be no order as to costs. _________________________ N.R.L. NAGESWARA RAO, J Date:05.09.2011 INL