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TMI Blog1936 (4) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ly:- (1) Whether the enhancement of income from the property from ₹ 50,088 to ₹ 51,802 by the Assistant Commissioner is legal? (2) Whether the house-tax paid by the tenants of the petitioner on account of Delhi Municipal house tax is to be included to arrive at "the annual value"? As the two questions are inter-dependent and as the Commissioner has asked that the second question should be referred to a Full Bench in view of conflict of authority we have come to the conclusion that this case should be referred to a Full Bench with the permission of the Honourable Chief Justice. The second question has already been before a Full Bench of this Court. See Chunnamal Saligram v. Commissioner of Income-Tax, Punjab. I was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioner of Income Tax. ORDER OF THE HIGH COURT. This is a reference by the Commissioner of Income Tax under Section 66(2) of the Indian Income Tax Act. The reference came before a Bench of this High Court, but in view of a conflict of authorities it was referred by the Bench to the Chief Justice for formation of a Full Bench. As the questions referred to had already been decided by a Full Bench of five Judges this Bench has been formed consisting of seven Judges none of whom have expressed an opinion upon the point. The assessee is the owner of certain houses in Delhi for which house tax is payable under Section 61 of the Punjab Municipal Act. By a written agreement between the assessee and a tenant, the tenant agreed in addition to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the request of the assessee and Rai Bahadur Badri Das on his behalf now does not press this point and withdraws the reference with regard to it. The second question on which we are invited to express an opinion is as follows:- "Whether the house tax paid by the tenants of petitioner on account of Delhi Municipal house tax is to be included to arrive at 'the annual value'?" In our opinion the question to be answered is a simple one. We have merely to construe Section 9(2) of the Act. "Annual value" in the sub-section is clearly defined as "the sum for which the property might reasonably be expected to let from year to year," that is, the sum for which the landlord could let the premises having regard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he quoted the words used by Mr Justice Wilson in 1885 in Nundo Lal Bose v. Corporation of Calcutta, that the "annual value of a house" must mean the "annual money benefit derivable from it by the owner." In our opinion, this definition of "annual value" can have no relation to the question before us. "Annual value" in Section 9 of the Income Tax Act is clearly defined. It is not said there that the "annual value'' means the "annual money benefit derivable from the property." On the contrary it says that it is the sum for which the properly might reasonably be expected to let from year to year. If we may respectfully say so, it appears to us that the decision of the majority of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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