NAGAR NIGAM KANPUR Vs. VIIITH ADDL DIST JUDGE

JUDGEMENT

(1.) BY this writ petition the Kanpur Nagar Nigam has challenged the order dated 27-11-1996 passed by the VIII Additional District Judge, Kanpur. The short point involved in this petition is whether the respondent No. 2 is liable to be assessed for payment of tax on the annual letting value of the building under clause (a) or (b) of Section 174 of the U. P. Municipal Corporation Adhiniyam, 1959 (hereinafter referred to as the Adhiniyam ).

(2.) THE sole contention raised by the counsel appearing for the Nagar Nigam is that the building which has been let out for commercial purposes by the respondent No. 2 to the State Bank of India is taxable under the definition of clause (b) of Section 174 of the Adhiniyam and not under clause (a) of Section 174. According to the counsel, clause (b) is applicable to a case where a building is normally let out and (a) is applicable to a case where the building is seldom let out.