TMI Blog1996 (8) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... construction in the cost of construction? In all these three writ petitions, petitioners have filed writs for quashing the demand of property tax raised for the years 1982-83, 1983-84 and 1984-85 relating to flats No. 301 to 303 AVG Bhawan, 3 Connaught Place, New Delhi, and relating to flat No. 103 and 105, M-3 Connaught Place and seeking a mandamus directing the respondents to determine the house tax by arriving at the standard rent by resorting to the provisions of Section 6 of Delhi Rent Control Act (hereinafter called the DRC Act for short) on the basis of the purchase price of flats. According to the petitioners, they purchased these flats. The petitioners, arbitrarily fixed the annual value. The petitioners again received bills ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... v. MCD, AIR 1985 SC 339. As regards the plea that the property should have been assessed on the price paid by the petitioners, though it may be presumed to be true that, cost of land would be included in the amount of the price along with cost of construction, yet it includes profit of the builder also. Even in such cases the evidence would be available about the cost of the land on which such multi-storeyed building was constructed. If actual cost is not known, then Sale Deed of comparable land of date(s) nearest to the date of commencement of construction, could be relied upon for estimating the value of the land at the relevant date. Copies of sale deeds would be available in the record of the respondent relating to mutation of proper ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... non-est (See Himmat Lal v. State of MP, AIR 1954 SC 403, Babu Ram v. Zila Prasad, AIR 1969 SC 556, Carl Still G.m.b.H v. State of Bihar, AIR 1961 SC 1615. Besides, the relief under Article 226 should not be denied where the adjudication involves pure question of determination of law (See State of UP v. Hume Pipes, AIR 1977 SC 1132); where a number of persons each having a stake of small amount (see M/s Shiv Shanker Dal Mills v. State of Haryana and ors., AIR 1980 SC 1036 and The Nawabganj Sugar Mills Co. Ltd. and os. v. The Union of India and ors., 1976 SC 1152 and where the right of appeal or revision has been lost by .the time the matter was disposed of by the High Court. In these cases, the rule DB were issued more than a decade ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
