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TMI Blog1987 (2) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... vide order dated March 30, 1978, annexure P- 1, approved the proposal of enhancement of the annual rental value of the theatre building for the purpose of house tax for the year 1977-78 at Rs. 88,178. The petitioner felt aggrieved by the aforesaid order and filed an appeal, annexure P-2, with the Commissioner, Jullundur Division, Jullundur, respondent No. 3, which, however, failed and was dismissed, vide order dated October 23, 1978, annexure P-3. The contention of the petitioner that the fair rent of the property should be considered a,, the reasonable letting value thereof and the assessment made on its basis was rejected by respondent No. 3. The orders, annexures P- and P-3, have been challenged by the petitioner through the present wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssment of house tax for the year 1977-78 also. The petitioners, therefore, were estopped from challenging the same. It was thus urged that the orders, annexures P-1 and P-3, should be held to be valid and in accordance with law. I have heard learned counsel. The contention of the petitioners is that respondents Nos. I and 2 assessed the rateable value on the basis of the number of occupied seats in the cinema hall, net collection on the tickets sold and by giving deduction of expenses of air-cooling and other overhead expenses. Thus, the assessment has been made on the basis of daily income from the cinema of different shows, the number of seats in different classes in the cinema hall and the rates of admission to those classes. This cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s fair rent according to the provisions of section 4 of the East Punjab Urban Rent Restriction Act and then proceed to assess the tax payable on the same in accordance with law. The contention of the respondents that the petitioner had agreed to the formula of seats occupancy for working out rateable value of the building has no force. Assessment of reasonable letting value on the basis of such a formula would clearly be ultra vires the provisions of section 93 of the Act. The petitioner cannot be estopped from pleading that the said formula is against the statutory provisions of law. In fact, there can be no estoppel against a statute. I, therefore, reject this contention. Consequently, I allow this writ petition; quash the orders ex ..... X X X X Extracts X X X X X X X X Extracts X X X X
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