MANOJ PARMAR Vs. UNION OF INDIA

JUDGEMENT

(1.) The writ petitioners are the owners of one Parmar Building situated at 2 , Apcar Garden, Asansol. The entire building has been let out to the Union of India for use by the Income Tax Department.

(2.) The Executive Engineer, Central Public Works Department (CPWD) was designated as the authority to issue certificate of revised rent. Upon holding an inspection, the Assistant Engineer, Asansol submitted a report to the Deputy Commissioner of Income Tax recommending fair rent with effect from January 30, 1989 exclusive of Municipal Taxes. The total rent for the three floors was Rs.34,032.00 per month, the fair rent of each floor having been determined at Rs.11,344.00 per month.

(3.) Subsequently, the Board of Finance (Income Tax) reduced the rent for the building to Rs.21,458.00 inclusive of Municipal Tax. The said order was challenged in a writ petition, which gave rise to CR No.18829(W) of 1993. Ultimately, the rule initially granted in the said writ petition was made absolute, against which the respondents preferred an appeal, bearing MAT 3571 of 2001. Vide order date July 10, 2003, a Division Bench allowed the appeal and directed the Trial Court to rehear the writ petition.