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TMI Blog2023 (3) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... rates for assessing the rent for the premises-in-question. Since the Circular dated January 30, 1987 also indicates that the rent has to be revised in respect of buildings hired by the Income Tax Department as per the CPWD Code, the respondent-Authorities cannot deviate from such norms now, more so in the absence of any alternative yardstick. The petitioners, in their supplementary affidavit, have clearly enumerated the arrears of rent as per the CPWD rates. Admittedly, the respondent no. 1 vacated the rented premises Parmar Building and gave possession of the same to the petitioners on June 30, 2021. As such, the rent due to the petitioners has to be cleared by the respondents in favour of the petitioners up to the said date. Such date has been disclosed by the petitioners in their supplementary affidavit filed in connection with the writ petition. The respondents opposition thereto does not, in specific terms, deny either the date of handing over possession by the respondent-Authorities or the calculations made by the petitioners in the said supplementary affidavit. Inasmuch as the respondents claim of Municipal Tax and maintenance and repair charges due from the landlords/petit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to institute a regular civil suit to make such money claim before a competent court of law. However, in view of the above discussions, there is no scope of this Court adjusting such amount of Municipal Taxes and alleged repair and maintenance charges within the ambit of the present writ petition. - SABYASACHI BHATTACHARYYA, J. For the Petitioners : Mr. Soumya Mazumer, Mr. Subhajit Das, Mr. Gour Baran Sau For the Respondents : Mr. P. Dudhoria JUDGMENT SABYASACHI BHATTACHARYYA, J:- 1. The writ petitioners are the owners of one Parmar Building situated at 2, Apcar Garden, Asansol. The entire building has been let out to the Union of India for use by the Income Tax Department. 2. The Executive Engineer, Central Public Works Department (CPWD) was designated as the authority to issue certificate of revised rent. Upon holding an inspection, the Assistant Engineer, Asansol submitted a report to the Deputy Commissioner of Income Tax recommending fair rent with effect from January 30, 1989 exclusive of Municipal Taxes. The total rent for the three floors was Rs. 34,032/- per month, the fair rent of each floor having been determined at Rs. 11,344/- per month. 3. Subsequently, the Board of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the CPWD Code. The Chief Commissioner, Income Tax, vide Order dated April 8, 2004, fixed the fair rent in terms of the CPWD recommendation. 12. However, the respondents did not fix fair rents from time to time as per the revised CPWD recommendations. 13. It is submitted that since the CPWD rates were being followed all along and even the fair rent was ascertained on the basis of such rates, there was no reason for the respondent-Authorities to withhold the rent to the petitioners in terms of the CPWD rates, as they came out from time to time. 14. By placing reliance on the Office Memo dated January 30, 1987, learned counsel appearing for the respondents contends that even as per the fair rent decided by the Authorities, the Municipal Tax and maintenance and repair charges in respect of the dilapidated old building were payable by the landlords/petitioners. However, such charges have not been paid by the petitioners. Hence, it is argued that the respondents cannot be directed to pay the alleged rents at the CPWD rates without deducting such amounts spent for municipal taxes, repairs and maintenance charges. 15. It is further submitted by the respondents that the CPWD rates of ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... position subsequently. 22. Although the respondents have argued that the CPWD rates, as per the Manual on Infrastructure of CBDT, are merely advisory, the Chief Commissioner of Income Tax, while fixing the fair rent for the premises lastly, had himself relied on the CPWD rates. As such, there is no plausible reason to deviate from such rent structure subsequently. 23. The respondents have all along acted on the basis of the CPWD rates for assessing the rent for the premises-in-question. Since the Circular dated January 30, 1987 also indicates that the rent has to be revised in respect of buildings hired by the Income Tax Department as per the CPWD Code, the respondent-Authorities cannot deviate from such norms now, more so in the absence of any alternative yardstick. 24. The petitioners, in their supplementary affidavit, have clearly enumerated the arrears of rent as per the CPWD rates. 25. Admittedly, the respondent no. 1 vacated the rented premises Parmar Building and gave possession of the same to the petitioners on June 30, 2021. As such, the rent due to the petitioners has to be cleared by the respondents in favour of the petitioners up to the said date. 26. Such date has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne by the respondents in accordance with law. There can neither by any agreement against the statute, nor can the assessment of fair rent by the Chief Commissioner, Income Tax prevail over the provisions of law. Since the 1990 Act prevails in respect of the building-in-question in view of it being situated within the territorial jurisdiction of Asansol, such question is also required to be decided prior to observing that any amount, if at all, is due by way of Municipal Taxes from the petitioners to the respondents. 32. Inasmuch as the maintenance and repair charges are concerned, the respondents have produced precious nothing to substantiate their claim of having borne the expenses in that regard. Unless specific pleading is made and proof is furnished in that regard, in any event, the respondents are not entitled to get any such amount from the petitioners. 33. Insofar as the question of adjustment of such dues from the amount payable by way of rent to the petitioners is concerned, such argument has to negated at the outset, also on another score. It is well-settled that unless there is a specific agreement between the lessor and lessee and/or landlord and tenant to the effect th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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