9911796707
TMI Blog1985 (8) TMI 19X X X X Extracts X X X X X X X X Extracts X X X X ..... e-tax under the Punjab Municipal Corporation Act, 1976 (for short, "the Act"), by the Commissioner, Municipal Corporation, Ludhiana. Identical questions of law and fact have been raised in these two petitions and are, therefore, being disposed of through this common order. For facility of reference, the facts stated in CWP No. 3991 of 1980 only are adverted to. Admittedly qua the property in que ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore me now. Having heard the learned counsel for the parties, I find that these petitions have to be allowed, in the light of the following observations by their Lordships of the Supreme Court in Dewan Daulat Rai Kapoor v. New Delhi Municipal Committee [1980] 122 ITR 700; AIR 1980 SC 541 (headnote of AIR) : "Where a building is governed by the provisions if Rent Control Legislation landlord ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Rent Control Legislation has to be determined on the basis that if the property concerned is rented out to a hypothetical tenant, what would be its rental value. Besides this, the said authorities have also sought support for the above-noted conclusion of theirs from a judgment of this court in Hukam Chand v. State of Punjab [1979] LLR 124, wherein it had been observed that in case the propert ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the orders under attack cannot be legally sustained. For the reasons recorded above, I allow this petition and while setting aside the impugned order, send the case back to the Commissioner for reassessment of the house-tax in accordance with law and the observations made above. The petitioners are also held entitled to the costs of the litigation which would be Rs. 250 in each case. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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