1985 (8) TMI 19

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....which have been assessed to house-tax under the Punjab Municipal Corporation Act, 1976 (for short, "the Act"), by the Commissioner, Municipal Corporation, Ludhiana. Identical questions of law and fact have been raised in these two petitions and are, therefore, being disposed of through this common order. For facility of reference, the facts stated in CWP No. 3991 of 1980 only are adverted to. A....

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....me, contention which is urged before me now. Having heard the learned counsel for the parties, I find that these petitions have to be allowed, in the light of the following observations by their Lordships of the Supreme Court in Dewan Daulat Rai Kapoor v. New Delhi Municipal Committee [1980] 122 ITR 700; AIR 1980 SC 541 (headnote of AIR) : "Where a building is governed by the provisions if R....

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.... terms that the standard rent under the Rent Control Legislation has to be determined on the basis that if the property concerned is rented out to a hypothetical tenant, what would be its rental value. Besides this, the said authorities have also sought support for the above-noted conclusion of theirs from a judgment of this court in Hukam Chand v. State of Punjab [1979] LLR 124, wherein it had be....