https://www.taxtmi.com/caselaws?id=181947 The municipal tax scheme gives a tenant direct procedural standing where property tax enhancement can affect the occupier through statutory recovery or rent liability; the tenant may file a complaint and maintain an appeal, subject to the appeal conditions in the Act. Where standard rent has not been fixed, the proviso with a non-obstante clause requires the actual rent received to be treated as annual rent for determining annual letting value and property tax. A special notice under the taxation rules is valid if it identifies the entry and time for complaint, and need not set out detailed reasons or computation particulars. en-us Tue, 09 May 1995 00:00:00 +0530 Thu, 28 Apr 2016 13:07:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181947 The municipal tax scheme gives a tenant direct procedural standing where property tax enhancement can affect the occupier through statutory recovery or rent liability; the tenant may file a complaint and maintain an appeal, subject to the appeal conditions in the Act. Where standard rent has not been fixed, the proviso with a non-obstante clause requires the actual rent received to be treated as annual rent for determining annual letting value and property tax. A special notice under the taxation rules is valid if it identifies the entry and time for complaint, and need not set out detailed reasons or computation particulars. Case-Laws Indian Laws Tue, 09 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181947