https://www.taxtmi.com/caselaws?id=425918 A tenant's separately recoverable share of municipal tax does not form part of monthly rent for deciding whether the West Bengal Premises Tenancy Act, 1997 applies under Section 3(f)(i), unless the tenancy agreement expressly treats it as rent. The recovery fiction under the Kolkata Municipal Corporation Act and the tenancy statute operates for arrears recovery only and does not convert tax into contractual rent. Section 18, which permits 5% enhancement every three years after fair rent is fixed under Section 17, could not be used where no fair rent determination existed. On the stated facts, the statutory ceiling was tested against the actual contractual rent, and the tenancy statute applied. en-us Mon, 01 Aug 2022 00:00:00 +0530 Thu, 04 Aug 2022 11:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=425918 A tenant's separately recoverable share of municipal tax does not form part of monthly rent for deciding whether the West Bengal Premises Tenancy Act, 1997 applies under Section 3(f)(i), unless the tenancy agreement expressly treats it as rent. The recovery fiction under the Kolkata Municipal Corporation Act and the tenancy statute operates for arrears recovery only and does not convert tax into contractual rent. Section 18, which permits 5% enhancement every three years after fair rent is fixed under Section 17, could not be used where no fair rent determination existed. On the stated facts, the statutory ceiling was tested against the actual contractual rent, and the tenancy statute applied. Case-Laws Indian Laws Mon, 01 Aug 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=425918