TMI Blog1992 (10) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... . Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that the Rent Control Act will not apply to the property let out to the directors by the assessee-company ? 2. Whether, on the facts and in the circumstances of the case, the Tribunal was justified in estimating the annual letting value of the building at Rs. 6,000 ?" The question for considerat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t was difficult to eject the tenants. He took the view that the building could not be said to be governed by the Rent Control Act in view of the provisions of the Rent Control Act as the building was given by the assessee-company for the use of its own directors. The assessee appealed to the Appellate Assistant Commissioner who accepted the contention of the assessee-company that the building wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vants whether on rent or free of rent or as guest house by whatsoever name called for the occupation of the persons having dealings with it in the ordinary course of the business is exempt from the application of the provisions of the Act. Relying on this provision, it is argued by standing counsel that bungalow No. 906 cannot be said to be governed by the provisions of the Rent Control Act. The u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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