1996 (9) TMI 624

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....the petitioner, along with their objections they have also fi (3) The Ndmc have contested the writ petition justifying the annual value fixed under Section 9(4) of the Drc Act. (4) We feel that the impugned order of assessment and order of the Appellate Authority have not been made in accordance with the principles laid down in Dewan Daulat Rai Kapur v. Ndmc, and Dr. Balbir Singh 6- Others v. Mcd & Others. In Bhagwant Rai & Others v. State of Punjab & Others, again it has been held that the actual rent is not the measure of arriving at annual value for the purpose of deciding reasonable acceptable rent. (5) In Dr.Balbir Singh 6- Others v. Mcd And Others the Supreme Court observed as under: "We may also in this connection refer to th....

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.... of construction and the market price of land comprised in the premises on the date of commencement of the construction." If the assessees failed to produce the reasonable cost of construction of the premises or the market price of the land comprised in the premises, the Assessing Authorities could arrive at their own estimate of these two constituent items in the application of the principles set out in Sub-section (l)(A)(2)(b) or (l)(B)(2)(b) of Section 6. But on this account, the assessing authorities could not justify resort to Sub-section (4) of Section 9. It is only where for any reason it is not possible to determine the standard rent of any premises on the principles set-forth in S.6 that the standard rent may be fixed under Su....

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....rtainly draw adverse inference against the petitioner. (7) In MCD v. Parmeshwari Devi Zurekha Civil Writ No.4486/92 decided on 1.7.1996 the Cpwd rates of cost of construction to estimate the cost of construction have been approved by us. We are just reiterating the same view. (8) In MCD v. N.C. Jain, a Division Bench of this Court has observed as under: "The Assessing Authority should try and ascertain as to the market rate of land on the basis of sale deed, auction prices, etc. near about the time when the construction began in the immediate or near vicinity of the land where it is situate. If this evidence, which would be primary evidence, is not available, then reference and reliance can be placed on such circulars which are iss....