- (1.) This petition under Art. 226 of the Constitution of India has been filed by the State of U.P. through member Sales Tax Tribunal, Gorakhpur against the landlord and others for quashing the order dated 12/03/1992 filed as Annexure-1 and order dated 17/08/1993, filed as Annexure-2 to the writ petition.
(2.) The facts giving rise to the present petition in brief are that the landlord filed an application under S. 21(8) of Act No. 13 of 1972 for enhancement of rent against the petitioner. The basis of enhancement of rent was that the annual value of the building in question was Rs. 4,76,600.00 as such the enhanced rent would be Rs. 3972.00 per month. It was specifically stated that the annual value of the building included the constructed portion of the land appurtenant to the building.
(3.) An objection was filed by the petitioner to the aforesaid application to the effect that in 1969 for the first time when the accommodation in question was given on rent its rent was Rs. 250.00 per month and the total area in tenancy was 956 sq. feet but from 1/06/1983 the department was paying rent amounting to Rs. 1126.00 per month at the rate of one rupee per sq. feet. It was further stated that in 1983 the landlord contructed one additional room and tin shed, therefore, only 25% of the monthly rent can be enhanced.;