S RAMASWAMI Vs. COMMISSIONER CORPORATION OF MADRAS
HIGH COURT OF MADRAS
COMMISSIONER, CORPORATION OF MADRAS
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(1.) THESE two revision petitions have been filed by one and the same person. He has challenged the orders of the Court of Small Causes, Madras, fixing the rental value of the petitioner's premises No. 5d/1 Gandhi Irwin Road, Egmore, madras at Rs. 525 and for premises No. 5d/2 Gandhi Irwin Road, Egmore, madras at Rs. l,350 for the second half year 1970-71.
(2.) THE rental values of premises Nos. 5d/1 and 5d/2 were originally fixed by the Commissioner of Corporation of Madras at Rs. 867 and Rs. 2,232 respectively. On appeal to the Taxation Appeals Committee these rental values were reduced to Rs. 650 and Rs. 1. 700 respectively. On further appeal to the court of Small Causes, Madras, the rental values had been reduced to Rs. 525 and Rs. 1,350 respectively. In these revisions the basis adopted for fixing the rental value has been challenged by the petitioner on the ground that the fair rent payable in respect of the buildings under the provisions of the Tamil Nadu buildings (Lease and Rent Control) Act should alone form the basis, and in support of this stand reliance is placed on certain decisions of the Supreme court:
(3.) IN respect of premises No. 5d/1 the value had been fixed on the basis of the actual rent paid by the lessee of the properly who is running a lodging house. In respect of the other premises No. 5d/2, the actual rents received by the petitioner had been ignored and the rent the building is likely to fetch if let to a hypothetical tenant was taken as the basis and the rent that will be paid by a hypothetical tenant has been determined by the Taxation Appeals Committee with reference to the accommodation available, the locality in which the building is situate and the non-residential purpose for which the building has been put to.;
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