NAND KISHORE BAGRODIA Vs. SIEMENS INDIA LIMITED

JUDGEMENT

(1.) This is a suit brought by Nand Kishore Bagrodia and others against the Siemens India Ltd. and the Municipal Corporation of Delhi for declaration as under :

(2.) Briefly stated the facts averred are that the plaintiffs are the owner-landlords of property bearing No. B-5, Jangpura, New Delhi and they let out the same to the Siemens India Ltd. on 5-9-1973. The rent agreed upon was Rs. 11,944.00 p.m. There was a stipulation for further increase after the lapse of a period of five years. At the same time another agreement was executed between the plaintiffs and the Siemens India Ltd. under which the plaintiffs gave on hire an air-conditioning plant having a capacity of 46 tons and 12 other window-type air-conditioners. For providing these extensive facilities, the hirer advanced an amount of Rs. 2 lacs to the plaintiffs. Hire-charges agreed upon were Rs. 11,472.00 p.m. The hirer was made entitled to deduct every month Rs. 7,500.00 for purpose of adjustment of the advance of Rs. 2,00,000.00 .

(3.) The Municipal Corporation of Delhi has now sought to assess the plaintiffs towards house-tax of this property by clubbing the two incomes, the rental of the suit property as well as the hire-charges. The plaintiffs grievance is that they cannot be clubbed together and that hire-charges cannot be made the subject-matter of house-tax.