Standard rent must be assessed on statutory principles; residual municipal valuation cannot replace proper determination for the specific premises.

Municipal annual value could not be sustained under the residual assessment power where standard rent was capable of determination under the statutory principles in Section 6 of the Delhi Rent Control Act, 1958. The assessing authority had to estimate relevant factors such as construction cost and land value itself; the assessee's incomplete material could justify an adverse inference, but not dispense with determination on the correct basis. Standard rent fixed for another premises also could not be mechanically adopted for the subject property, because rent must be assessed by reference to that specific premises and the governing statutory criteria. The impugned assessments and appellate orders were therefore set aside and the matter remitted for fresh assessment.

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Issues: (i) Whether the municipal assessments of annual value could be sustained under Section 9(4) of the Delhi Rent Control Act, 1958, or had to be made on the basis of standard rent under Section 6; (ii) whether the standard rent of a different premises could be treated as the standard rent for the assessed property.

Issue (i): Whether the municipal assessments of annual value could be sustained under Section 9(4) of the Delhi Rent Control Act, 1958, or had to be made on the basis of standard rent under Section 6.

Analysis: The assessment under Section 9(4) could not be upheld where the standard rent was capable of being determined on the principles under Section 6(1)(A)(2)(b) or Section 6(1)(B)(2)(b). The absence of full evidence from the assessee did not by itself make it impossible to determine standard rent, because the assessing authority was required to make its own estimate of the relevant factors such as cost of construction and market price of land. At the same time, the assessee's failure to furnish the necessary material could justify an adverse inference.

Conclusion: The assessments based on Section 9(4) were not sustainable, and reassessment had to be made under Section 6 of the Delhi Rent Control Act, 1958.

Issue (ii): Whether the standard rent of a different premises could be treated as the standard rent for the assessed property.

Analysis: Standard rent fixed for another property could not be mechanically adopted for the subject premises, because the determination of standard rent depends on the particular premises and the statutory principles governing that property. The earlier fixation in respect of a different premises did not furnish a valid basis for the present assessment.

Conclusion: The standard rent of the other premises could not be accepted as the standard rent of the property in question.

Final Conclusion: The impugned assessments and appellate orders were set aside, and the matter was sent back for fresh assessment in accordance with the governing principles of standard rent after hearing the petitioner.

Ratio Decidendi: Where standard rent can be determined on the statutory principles, municipal assessment cannot proceed under the residual power for impossibility of determination; the authority must estimate the relevant components itself and assess on that basis.

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