TaxTMI 
TaxTMI 
2012 (12) TMI 1255
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....ly rent payable was Rs. 18,000/- per month at the initial stage. The rate was increased subsequently to Rs. 20,000/- per month and, the petitioner insists, that the parties agreed that from April, 2011 monthly lease rent would be paid at Rs. 30,000/- per month. The petitioner submits that municipal rates and taxes have all along been paid by the company directly to the Corporation for the portion of the property under the company's occupation. 3. The statutory notice was issued for the company not having been paid the monthly rents and the municipal charges from April, 2011 to March, 2012. The statutory notice clearly indicated that the rent (described as leave and licence fee) was increased from Rs. 20,000/- to Rs. 30,000/- with effec....
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....edit to the company till the month of March, 2011. In the absence of any denial by the company in its reply to the statutory notice that the monthly charges stood increased with effect from April, 2011, it is evident that the company accepted that the increase was as indicated by the petitioner. The petitioner has referred to the receipts issued by the Kolkata Municipal Corporation in respect of the municipal rates and taxes tendered to the Corporation. The petitioner seeks to suggest that since the payments to the Corporation were made from Union Bank and the Axis Bank, wherein the company maintains its accounts, it would be evident that such payments have been made by the company and the company's stand that it is not liable to pay th....