TMI Blog1987 (8) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... pplication of this type on behalf of the Corporation does not lie. We were told by Mr. Salve, learned counsel for Common Cause, that their application had emanated when the Corporation wanted to act contrary to the judgment of this court in regard to this category of constructions. Later on, the Corporation wanted the cover of a clarificatory order of this court for the procedure adopted by it for reflecting the market value of the land more than once in situations appertaining to this category. On our finding that this court has categorically decided that the market value of land is not to be added over again, there is no ambiguity which requires clarification. We decline to make any clarificatory order as there is no necessity. Petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fixed by the standard rent and taking into account the various factors discussed above, the assessing authorities would have to determine the rent which the owner of the premises may reasonably expect to get if the premises are let out to a hypothetical tenant and such rent would represent the rateable value of the premises. Having said so generally, this Court proceeded to examine the different facets of the question and stated : When any addition is made to the premises at a subsequent stage, three different situations may arise. Firstly, the addition may not be of a distinct and separate unit of occupation but may be merely by way of extension of the existing premises which are self-occupied. In such a case, the original premise ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... partly tenanted. The same principles for determination of rateable value would obviously apply in the case of subsequent additions to the existing premises. The basic point to be noted in all these cases is-and this is what we have already emphasised earlier -that the formula set out in sub-sections (1)(A)(2)(b) and (1)(B)(2)(b) of section 6 cannot be applied for determining the standard rent of an addition, as if that addition was the only structure standing on the land. The assessing authorities cannot determine the standard rent of the additional structure by taking the reasonable cost of construction of the additional structure and adding to it the market price of the land and applying the statutory percentage of 71/2 to the aggregate a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments will not be liable to be set aside and in such cases, the writ petitions and appeals will, to that extent, stand dismissed. That is how these applications have now been placed for consideration. Long arguments have been advanced before us by Mr. Datar, appearing for the Municipal Corporation; Common Cause and the Government Servants Co-operative. House Building Society have resisted the application by advancing counter arguments through their respective counsel. Mr. Datar stated that clarification is confined to cases of subsequent construction raised upon existing construction and the manner of valuing the land for determination of the value of the property. This question was pointedly examined by the three Judge Bench and at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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