From the Judgment and order dated 16 11 1972 of the Delhi High Court in C.W. No.
General, B. P. Maheshwari, S. Sethi, Bikramjit Nayyar and E. C. Sharma for Respondent No.
1 in A. Nos.
1143 44/73 and for Respondents in C.A. No.
1201/73.
The Judgment of the Court was delivered by BHAGWATI, J. These appeals by certificate raise a companymon question of law relating to assessment of annual value for levy of house tax where the building is governed by the provisions of Rent Control legislation, but the standard rent has number yet been fixed.
1143/73 for the Intervener.
CIVIL APPELLATE JURISDICTION Civil Appeal Nos.
General and A. V. Ramgam for the Respondent in C.A. No.
1143 44/73 T. Desai, S. P. Nayyar and Miss A. Subhashini for the Intervener, C.I.T. Delhi.
58/72 and 54/72.
S. Nariman P. D. Singhania, Homi Ranina, Ravinder Narain and T. Ansari in C.A. No.
11431144/73 and 1201 N of 1973.
One appeal relates to a case where the building is situate within the jurisdiction of the New Delhi Municipal Committee and is liable to be assessed to house tax under the Punjab Municipal Act, 1911 while the other two relate to cases where the building is situate within the limits of the Corporation of Delhi and is assessable to house tax under the Delhi Municipal Corporation Act, 1957.
N. Kaeker, Sol.
1144/73 and for the Appellant in C.A. No.
1201/73.
N. Lekhi and M. K. Garg for the Appellants in C.A. Nos.
If the standard rent though number fixed and hence number legally enforceable, companyld provide the measure for the reasonable expectation of the landlord to receive rent from a hypothetical tenant in the Life Insurance Corporations case, there is numberreason, why it should number equally be held to provide such measure in the present cases as in the one case so also in the other.
The house tax under both statutes is levied with reference to the annual value of the building.
580/71, LPA No.
