https://www.taxtmi.com/caselaws?id=160256 Premises let with special services and amenities, including electric power, fittings and other facilities, were treated as falling within the West Bengal Premises Rent Control (Temporary Provisions) Act, 1950, because the statutory definition of "premises" was wide enough to cover such tenancies. The presence of a consolidated rent covering services did not exclude the tenancy from rent control. For standard rent, clause (g) of section 9 was held applicable where the specific provisions did not fully fit, allowing fixation on a fair and reasonable basis by considering the full composite rent, including enhanced charges for electricity, duty and amenities. The appellate authority's approach was restored. en-us Fri, 09 Nov 1956 00:00:00 +0530 Mon, 08 Sep 2014 10:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160256 Premises let with special services and amenities, including electric power, fittings and other facilities, were treated as falling within the West Bengal Premises Rent Control (Temporary Provisions) Act, 1950, because the statutory definition of "premises" was wide enough to cover such tenancies. The presence of a consolidated rent covering services did not exclude the tenancy from rent control. For standard rent, clause (g) of section 9 was held applicable where the specific provisions did not fully fit, allowing fixation on a fair and reasonable basis by considering the full composite rent, including enhanced charges for electricity, duty and amenities. The appellate authority's approach was restored. Case-Laws Service Tax Fri, 09 Nov 1956 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160256