BANSI DHAR Vs. NEW DELHI MUNICIPAL COMMITTEE

JUDGEMENT

(1.) These two writ petitions No. 563-D and564-D of 1965 have been placed before us on areference made by our brother Mr. Justice P. N. Khanna. The said two petitions involve the construction of the first proviso to clause (e) of sub-section (1) of section 3 of the Punjab Municipal Act (hereinafter called the "Act"). Section 3 (1) of the Act read as :

(2.) The circumstances in which the said provision has come up for interpretation are these. Premises described as 16/48 Chanakyapuri, New Delhi, bearing municipal No. V. P/B-229 was owned by Shri Shri Dhar. In 1964 Shri Shri Dhar transferred the said premises to his brother Shri Bansi Dhar. The said building was completed in the year 1961 and it was let out to the Resident Representative for Arab League in India at a monthly rent of Rs. 280C.00. By a separate agreement dated 5th March, 1961, the tenant was allowed the use of following machioes and appliances at a monthly hire charges of Rs. 700.00 :

(3.) From a reading of clause (b)itis clear that the annual value of a house or building has to be fixed under clause (b) and clause (c) is attracted only if the annual rent of a house or building cannot be determined under clause (b).