https://www.taxtmi.com/caselaws?id=289081 The expression "rent" in the exemption clause was confined to the contractual rent agreed in the registered lease deed. Additional municipal tax paid by the tenant could not be treated as rent where the deed did not make it part of the consideration for the demise, and a later oral arrangement or course of conduct could not vary the registered instrument for purposes of the Act. The right to recover excess tax under the statute remained distinct from any contractual agreement on rent. Accordingly, the extra tax payment was excluded from the rent calculation, the monthly rent stayed below the statutory ceiling, and the Rent Controller retained jurisdiction to hear the fair rent application. en-us Tue, 26 Nov 1968 00:00:00 +0530 Tue, 14 Jul 2020 15:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=289081 The expression "rent" in the exemption clause was confined to the contractual rent agreed in the registered lease deed. Additional municipal tax paid by the tenant could not be treated as rent where the deed did not make it part of the consideration for the demise, and a later oral arrangement or course of conduct could not vary the registered instrument for purposes of the Act. The right to recover excess tax under the statute remained distinct from any contractual agreement on rent. Accordingly, the extra tax payment was excluded from the rent calculation, the monthly rent stayed below the statutory ceiling, and the Rent Controller retained jurisdiction to hear the fair rent application. Case-Laws Indian Laws Tue, 26 Nov 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=289081