Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding


  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1996 (2) TMI 550

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... o the Managing Society, Goswami Ganesh Dutt Sanatan Dharam College, Chandigarh (The Society), respondent in the appeal herein, by the letter dated June 21, 1975. The Estate Officer, Chandigarh Administration, on March 15, 1991, directed the Society to pay a sum of ₹ 1,74,690/-, the difference between the ground rent already paid by the Society and the one which was payable under the statutor .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ules is as under : 13. Rent and Consequences of non- payment. In addition to the premium, whether in respect of site or building, the lessee shall pay rent as under : i) Annual rent shall be 2-1/2% of the premium for the first 33 years which may be enhanced by the Chandigarh Administration to 3-3/4% of the premium for the next 33 years and to 5% of the premium for the remaining period of th .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... he premium for the first 33 years. The fixation of the premium at the rate of ₹ 100/- per acres in the case of the Society was in patent violation of the rules. There is no discretion under the rules with the Chandigarh Administration to fix annual rent at a rate lower than the one provided under the rules. It is stated by the Chandigarh Administration that while preparing comments to the co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... dicial to the Society specially when the Society has constructed buildings etc. on the allotted land by incurring huge expenditure. The High Court did not go into the question of equitable estopple and allowed the writ petition on the short ground that in the absence of any power of review under the Act and the rules the Chandigarh Administration could not have revised the annual rent fixed in the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ns of law can only be read and enforced in terms of the law and in no other way. The question of equitable estopple does not arise in this case because there can be no estopple against statute. We, therefore, allow the appeal, set aside the impugned judgment of the High Court. The writ petition filed by the Society before the High Court shall stand dismissed. No costs. - - TaxTMI - TMITax .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates