LAWS(P&H)-1992-3-44

SAHIB DITTAMAL Vs. COMMISSIONER JULLUNDUR DIVISION

Decided On March 24, 1992
SAHIB DITTAMAL Appellant
V/S
COMMISSIONER JULLUNDUR DIVISION Respondents

JUDGEMENT

(1.) IT is the admitted position that provisions of the East Punjab Urban Rent Restriction Act, 1949, (hereinafter referred to as 'the Act') are applicable to the property which is the subject matter of assessment of house-tax, and of this petition.

(2.) IN this admitted position, learned counsel for the petitioner has urged that the order of the Commissioner, Municipal Corporation, Jalandhar, Annexure P-l, dated 26th of March, 1979, and that of the Commissioner, Jalandhar Division, Jalandhar, Annexure P-2;. , dated 27th of November, 1979, whereby the house-tax has been assessed on the basis of rent that was being paid with respect to the properties adjoining the property of the petitioner, cannot be sustained. For this proposition, reliance has been placed upon a decision of Supreme Court reported as Devan Daulat Rai Kapoor etc. v. New Delhi Municipal Committee and Anr. etc. 1, wherein it has been held that as the landlord cannot reasonably be expected to receive anything more than the standard rent from a hypothetical tenant, the annual value of the building cannot, therefore, exceed the standard rent. It has also been held that in case of a building in respect of which, no standard rent in fact has been fixed, even then, the annual value of the property must be limited to the measure of standard rent determinable under the Rent Act Admittedly, in the present case, this yard-stick has not been applied and as such, the impugned orders, Annexure P-l and P-2, cannot be sustained.

(3.) IN view of what has been stated above, the present petition is allowed, and Annexure P-l and P-2 are quashed and the case is remitted to respondent No. 2 for re-decision keeping in view the present state of law on the subject. No costs.