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1956 (11) TMI 29 - SC - Service TaxWhether that the Act does not apply to the premises in question in view of the specify incidents of the tenancy as disclosed in the terms of the lease in the standard form between the appellant and Miss M. Augustin, and as found by the courts of fact below? Whether the Court were to come to the conclusion that the premises in question were within the ambit of the Act, clause (g) of s. 9 should be applied to the tenancies in question as determined by the appellate authority aforesaid? Held that:- If, as already indicated, the term it, rent " is comprehensive enough to include all payment;. agreed by the tenant to be paid to his landlord for the use and occupation not only of the building and its appurtenances but also of furnishings, electric installations and other amenities agreed between the parties to be provided by and at the cost of the land-lord, the conclusion is irresistible that all that is included in the term "rent" is within the purview of the Act and the Rent Controller and other authorities had the power to control the same. In view of these considerations we overrule the first- contention raised on behalf of the appellant. . The Rent Controller gave the landlord credit only for the amount by which the municipal taxes had been increased and no more, by applying the provisions of cl. (b) of s. 9. The Appellate Authority on the other hand, applied the provisions of el. (g) of s. 9 by determining the fair and reasonable rent after taking into consideration the fact that electric charges as also Government duty on the consumption of electric power had been increased. So had the cost of providing for the other amenities and services. In view of our conclusion that the residuary el. (g) applies to the terms of the tenancy in these cases, it follows that the decision of the Appellate Authority was more in consonance with the provisions of cl. (g) than that of the Rent Controller or of the High Court. As the figures arrived at by the Appellate Authority have not been challenged before us, we would direct, that the orders passed by it should be restored and those of the High Court and of the Rent Controller set aside. Appeal allowed in part.
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