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Report of Public Accounts Committee.

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..... their surprise that two valuation reports had been issued in respect of the same house property, both purporting to have been prepared and signed by the same valuer on the same day, one showing the fair rent at Rs. 1850/- p.m and the other at Rs. 1550/- p.m. While the lower rent of Rs. 1550/- had been adopted in the Estate Duty assessments the higher rent of Rs. 1850/- p.m. had been adopted for pu .....

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..... g the rent in this case. There are several instances where the assessing officers do not record their reasons for taking a particular point of view, as a result of which it becomes difficult subsequently to determine the rationale for the adoption of such a view, especially if it happens to differ from the ordinarily accepted view on the issue. You are, therefore, requested to ensure that in futur .....

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