Rateable value for later additions must exclude double counting of land value; settled valuation principles need no clarification.

When additional construction is raised on property already valued, rateable value must be determined by applying the standard-rent framework to the later addition and, where the extension forms part of the same tenancy, adjusting the standard rent accordingly. If the added portion is a distinct unit, the prescribed formula for partly self-occupied and partly tenanted premises applies. The market value of the land cannot be counted twice, first for the original structure and again for the subsequent addition. Because this valuation principle had already been conclusively settled, no clarification was warranted on the issue.

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Issues: Whether clarification was warranted on the assessment of rateable value where additional construction is raised on an already valued property, and whether the market value of land could be added again for the subsequent structure.

Analysis: The earlier judgment had already laid down that, in the case of additions made at a later stage, the assessing authority must determine the standard rent and then the rent which the owner may reasonably expect from a hypothetical tenant, subject to the statutory ceiling. Where the addition is a mere extension of existing premises, the premises are to be treated as a single unit. Where the addition forms part of the same tenancy, the standard rent may be increased. Where the addition is a distinct and separate unit of occupation, the prescribed formula for partly self-occupied and partly tenanted premises applies. The Court had also clearly stated that the market price of the land cannot be taken into account twice, once for the original structure and again for the later addition. Since the governing principle had already been conclusively settled, no ambiguity remained for clarification.

Conclusion: No clarificatory order was called for, and the petitions were dismissed.

Final Conclusion: The prior valuation principle governing subsequent additions remained binding, and the applications seeking clarification failed.

Ratio Decidendi: When additional construction is raised on property already valued, the market value of the land cannot be included again in determining standard rent or rateable value, and a clarification will not lie where the question has already been conclusively decided.

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