MANDIR LAXMI NARAIN Vs. MUNICIPAL COMMITTEE

JUDGEMENT

(1.) THE petitioner is owner of the premises bearing No. 94, Ward No. 2, situated in the municipal limits of Narnual. The premises were let out to the tenant namely Vijay Kumar at a monthly rent of Rs. 75/- per month under Rent note dated 1.1.1976. According to the learned counsel for the petitioner, the tenant also agreed to pay the property tax levied on the shop. During the year 1977-78, Municipal Committee, Narnual assessed the annual grossed rental value at Rs. 3,600/- for the purpose of levying house tax. Aggrieved by that, the petitioner filed objections before the Administrator of the Municipal Committee who reduced the annual rental value to Rs. 3,000/- from Rs. 3600/-. Feeling not satisfied with the same, the petitioner preferred an appeal to the Deputy Commissioner, Narnual who further reduced the annual rental value to Rs. 2,000/-.

(2.) ACCORDING to the learned counsel for the petitioner, the tenant agreed to pay rent @ Rs. 75/- per month. Therefore, the said amount alone is to be taken into account for the purpose of calculating the annual rental value of the shop. It is admitted fact that the tenant agreed to pay the property tax levied on the shop by the municipal committee. Section 105 of the Transfer of Property Act says that all types of taxes i.e. property tax etc. shall be regarded as rent. Therefore, when the tenant agreed to pay the property tax which is ascertainable, must also be taken into account while determining the rent. Therefore, it cannot be said that the annual rental value of shop is only Rs. 75/-. The rent includes not only amount of Rs. 75/- which the tenant agreed to pay but also the house tax will also be paid by the tenant. After taking into account the annual rental value prevailing in the locality, the authority assessed the annual rental value at Rs. 2,000/-. I do not find any illegality or infirmity in the order of the appellate authority-Deputy Commissioner, Narnaul. I do not find any grounds for interference with the final assessment in respect of house tax of shop No. 94, Ward No. 2, Narnual.