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TMI Blog2015 (3) TMI 495X X X X Extracts X X X X X X X X Extracts X X X X ..... ation of rent payable by a tenant to the landlord is concerned. Any such fixation of fair rent or higher rent can only be either on the basis of agreement between the parties or by the exercise of powers in areas covered by the provisions of the Bihar Buildings (Lease, Rent and Eviction) Control Act,1982 by the competent authorities therein and not unilaterally by the Tax Recovery Officer or any other Officer of the Income Tax Department. Thus entire action of the Tax Recovery Officer and the consequential action taken by the respondent No.2, Reserve Bank of India, are de hors the powers conferred upon them by the law of the land and they are, accordingly, quashed. - Decided in favour of assessee. - Civil Writ Jurisdiction Case No. 19413 o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ters dated 31.10.2014 issued by the respondent No.2, Reserve Bank of India. The short facts of the present cases are that all the three petitioners are Public Sector Banks, being Government of India Undertakings, who are tenants of premises located on Fraser Road, Patna, of which the present owner is M/s. Sabicon Estates Pvt. Ltd. It is not in dispute that the petitioners were regularly paying rent to the said landlord and after the premises were taken over by the Income Tax Department by issuing notices dated 28.07.2014 under Section 26 (3) of the Act, they have been paying rent to the Tax Recovery Officer. By the aforesaid action, the Tax Recovery Officer has sought to unilaterally enhance the rent payable by the petitioners manifol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the rival submissions of learned counsels for the parties, this Court does not find any force in submission of learned counsel for the Income Tax Department. The provisions of Section 23 (1) (a) of the Act relied upon by learned counsel relate to the determination of income from house property for the purpose of filing of I.T. returns and assessment thereof and the same has no relevance at all so far as fixation of rent payable by a tenant to the landlord is concerned. Any such fixation of fair rent or higher rent can only be either on the basis of agreement between the parties or by the exercise of powers in areas covered by the provisions of the Bihar Buildings (Lease, Rent and Eviction) Control Act,1982 by the competent authoriti ..... X X X X Extracts X X X X X X X X Extracts X X X X
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