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TMI Blog1930 (7) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... t the department is prepared in future to accept a certain view of the law with which view the assessee is in agreement, and as to some a compromise has been effected and therefore we were not troubled to come to any decision. The remaining two points are of a very simple character. 2. The assessee is a wealthy nobleman of this province and he has in various parts of the country residential hou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lf that a house may well be occupied (and it is admitted that in this case the houses in question are and have been in his occupation) but that a house although it may be occupied may nevertheless be vacant. In my opinion the contrasting terms are occupation on the one hand and nonuser or unused on the other and a house, although it may be occupied, may in certain circumstances, be unused bu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The second question submitted to us is whether the assessee was entitled to deduct a sum from the annual value as collection charges under para. (6), Sub-section (1), Section 9. It is argued that inasmuch as Sub-section (2) of the Act defines the annual value of the house as the sum for which the property might reasonably be expected to let from year to year and that that is in the nature of noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be deducted unless it had been actually paid. Similarly in respect of para. (4) which allows the deduction of interest on mortgages or charges, the deduction may not be made unless either the interest on the mortgage or charge has actually bean made or unless the assessee is under a legal liability to pay the interest. I would therefore answer the question put to us whether allowance of collection ..... X X X X Extracts X X X X X X X X Extracts X X X X
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