Judgment R.M. Doshit, J.—This Appeal preferred under Section 411 of the Bombay Provincial Municipal Corporations Act, 1949 arises from the judgment and order dated 21st April, 1992 passed by the Small Causes Court, Ahmedabad in Municipal Valuation Appeal No.12024/1991. 2. Subject matter at dispute is the Gross Rateable Value of the premises in question for the years 1988-89 and 1989-90. For computation of Gross Rateable Value, the Corporation has taken into consideration the amount of tax paid by the tenant to the landlord in addition to the agreed rent. The Court below has accepted the rent receipts produced by the tenant and has reduced the Gross Rateable Value of the property to Rs. 3,415=00. Therefore, the present Appeal. 3. Learned Advocate Mr. Nagarkar has appeared for the Corporation. He has submitted that the Court below has made the impugned order without application of mind and contrary to the Full Bench’s judgment of this Court in the matter of Municipal Corporation of the city of Ahmedabad vs. Canara Bank [ 1992 (2) GLR 1086 ]. 4. We do agree that the Court below has passed the impugned judgment without considering the relevant facts and without application of mind. The Court has also not considered the above referred judgment in the matter of Municipal Corporation of the city of Ahmedabad. 5. However, as recorded hereinabove, the subject matter pertains to the Gross Rateable Value of the property of the years 1988-89 and 1989-90. In view of passage of time, the subject matter has become stale. We need not entertain such stale claim. 6. In above view of the matter, we dismiss this Appeal. There shall be no order as to cost. 7. It is clarified that the impugned decision of the Court below will not be treated as precedent for the later years.