1930 (7) TMI 16

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....is called for by us because the learned Assistant Government Advocate states that the department is prepared in future to accept a certain view of the law with which view the assessee is in agreement, and as to some a compromise has been effected and therefore we were not troubled to come to any decision. The remaining two points are of a very simple character. 2. The assessee is a wealthy nobl....

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.... be included in the term "vacancies" in that paragraph. It is argued on his behalf that a house may well be occupied (and it is admitted that in this case the houses in question are and have been in his occupation) but that a house although it may be occupied may nevertheless be vacant. In my opinion the contrasting terms are "occupation" on the one hand and "nonuser" or "unused" on the other and ....

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....essee during the year. 5. I would answer this question in the negative. 6. The second question submitted to us is whether the assessee was entitled to deduct a sum from the annual value as collection charges under para. (6), Sub-section (1), Section 9. It is argued that inasmuch as Sub-section (2) of the Act defines the annual value of the house as the sum for which the property might reason....

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....amage or destruction. It is quite clear in this case that the premium could not be deducted unless it had been actually paid. Similarly in respect of para. (4) which allows the deduction of interest on mortgages or charges, the deduction may not be made unless either the interest on the mortgage or charge has actually bean made or unless the assessee is under a legal liability to pay the interest.....