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    <title>1996 (2) TMI 550 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=173694</link>
    <description>The Supreme Court held that the Chandigarh Administration had the authority to correct a mistake in rent fixation under the Chandigarh Lease-hold of Sites and Buildings Rules, 1973. The Court emphasized that the Administration was rectifying an error and not conducting a review, thus upholding the demand notice for payment of the difference in ground rent. The Court rejected the Society&#039;s argument of equitable estoppel and ruled that statutory provisions must be enforced without exceptions. Consequently, the Court allowed the appeal, overturned the High Court&#039;s decision, and dismissed the Society&#039;s writ petition without costs.</description>
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    <pubDate>Wed, 14 Feb 1996 00:00:00 +0530</pubDate>
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      <title>1996 (2) TMI 550 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=173694</link>
      <description>The Supreme Court held that the Chandigarh Administration had the authority to correct a mistake in rent fixation under the Chandigarh Lease-hold of Sites and Buildings Rules, 1973. The Court emphasized that the Administration was rectifying an error and not conducting a review, thus upholding the demand notice for payment of the difference in ground rent. The Court rejected the Society&#039;s argument of equitable estoppel and ruled that statutory provisions must be enforced without exceptions. Consequently, the Court allowed the appeal, overturned the High Court&#039;s decision, and dismissed the Society&#039;s writ petition without costs.</description>
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      <pubDate>Wed, 14 Feb 1996 00:00:00 +0530</pubDate>
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