TaxTMI 
TaxTMI 
2006 (12) TMI 238
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.... October 2003, at the rate of Rs. 9,000 per month. Rent for the period November 2003, to April 2004, was claimed at the enhanced rate of Rs. 54,000 per month totalling to Rs. 2,70,000. The enhanced rentfor the period beginning November 2003, was claimed on the strength of section 17(4A) of the West Bengal Premises Tenancy Act, 1977 ("the said Act") that came into effect immediately prior thereto. Maintenance charges were sought at the rate of 10 per cent, of the rent in terms of section 5(7) of the said Act for the period November 2003, to March 2004, amounting to Rs. 27,000. A further claim under section 5(8) of the said Act towards municipal tax and commercial surcharge was made for a sum of Rs. 3,06,000. The petitioner's total claim o....
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....wever, submitted that the claims in the statutory notice pursuant to section 5(7) and section 5(8) of the said Act were being pressed. In respect of the first head of claim, that of arrears of rent for the period April 1999 to July 1999, it was submitted on behalf of the petitioner that there was no suggestion by the company that rent for such period had either been paid or had been deposited with the Rent Controller. In furtherance of the claims relating to maintenance charge and municipal tax and commercial surcharge, it was submitted that sub-sections (7) and (8) of section 5 of the said Act statutorily ordained that a landlord was entitied to the same. The company's defence, both in the statutory notice and in the affidavit used in t....
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....nt was obliged to make should not be considered. In the context of the decision that I am required to make in these proceedings, such matters as to the exact interpretation of section 3(f)( i) would not be necessary. As I see it in a creditor's application for winding up of rife company on the ground of the company being unable to pay its debts, negligence on me part of the company to pay without just cause has to be established If the cause offered by the company is arguable, whether on fads or in law, the company court will not assume inability on the part of the company to pay. In support of the company's defence, learned counsel submitted that the entitlement of the petitioner to receive maintenance charge under section 5(7) or mu....
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....een the parties contain several clauses that provide for maintenance not only of the tenanted premises, but also of the common areas and amenities. The agreement provides that the landlord (petitioner) would pay both the owner's and the occupier's shares a municipal taxes in respect of the tenanted premises. These matters call for a more detailed interpretation of the agreement and examination of the clauses thereof in the context of the said Act and the rights and obligations of landlords and tenants there under. The defence in such regard is neither sham nor moonshine. It is a defence that may fail, but it is not a defence which is demurrable. The claim of the petitioner on three of the four heads detailed in the statutory notice therefor....