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Case Law Details

Case Name : Sri Manoj Parmar and others Vs Union of India and others (Culcutta High court)
Appeal Number : W.P.A. No. 756 of 2007
Date of Judgement/Order : 17/03/2023
Related Assessment Year :
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Sri Manoj Parmar and others Vs Union of India and others (Culcutta High court)

Calcutta High Court held that adjusting repair and maintenance charges as well as Municipal Taxes against rent payable without specific agreement between landlord and tenant to do so is unjustifiable.

Facts- The writ petitioners are the owners of one Parmar Building. The entire building has been let out to the Union of India for use by the Income Tax Department.

The Executive Engineer, Central Public Works Department (CPWD) was designated as the authority to issue certificate of revised rent. 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.

Subsequently, the Board of Finance (Income Tax) reduced the rent for the building to Rs. 21,458/- inclusive of Municipal Tax. The said order was challenged in a writ petition. Ultimately, the rule initially granted in the said writ petition was made absolute, against which the respondents preferred an appeal.

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