Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC
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