Fair-rent assessment requires consideration of lease terms, valuation principles and prevailing market rent; the certificate was quashed for fresh rev...
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HC upheld the search authorization and attachment orders issued by State Tax authorities. The court found that the Commissioner's delegation of powers to the Assistant Commissioner was valid under the order dated 15.01.2018. While not adjudicating on the merits of the provisional attachment, the HC directed the respondent authorities to expeditiously consider any objection application filed by the petitioner within two weeks. The petition was consequently disposed of, with the impugned orders remaining in force and the petitioner granted an opportunity to raise specific objections through proper legal channels.
HC upheld the search authorization and attachment orders issued by State Tax authorities. The court found that the Commissioner's delegation of powers to the Assistant Commissioner was valid under the order dated 15.01.2018. While not adjudicating on the merits of the provisional attachment, the HC directed the respondent authorities to expeditiously consider any objection application filed by the petitioner within two weeks. The petition was consequently disposed of, with the impugned orders remaining in force and the petitioner granted an opportunity to raise specific objections through proper legal channels.
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