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TMI Blog2023 (3) TMI 1489X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment (CPWD) was designated as the authority to issue certificate of revised rent. Upon holding an inspection, the Assistant Engineer, Asansol submitted a report to the Deputy Commissioner of Income Tax recommending fair rent with effect from January 30, 1989 exclusive of Municipal Taxes. The total rent for the three floors was Rs. 34,032/- per month, the fair rent of each floor having been determined at Rs. 11,344/- per month. 3. Subsequently, the Board of Finance (Income Tax) reduced the rent for the building to Rs. 21,458/- inclusive of Municipal Tax. The said order was challenged in a writ petition, which gave rise to CR No. 18829 (W) of 1993. Ultimately, the rule initially granted in the said writ petition was made absolute, against ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reto, subject to their claims and without prejudice to their rights. 9. Thereafter the petitioners wrote a letter dated December 27, 2006 indicating that instead of paying the fair rent fixed by the Chief Engineer, CPWD the respondents had stopped paying rent from September, 2006 and claimed rents as determined by the Chief Engineer, CPWD with arrears, etc. 10. On the subsequent inaction of the respondents-Authorities to do so, the present writ petition has been preferred. 11. Learned counsel for the petitioners submits that vide Office Memo dated January 30, 1987, the rent was revised in terms of paragraph 134 of the CPWD Code. The Chief Commissioner, Income Tax, vide Order dated April 8, 2004, fixed the fair rent in terms of the CPWD r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y tax at the first instance in terms of the said provision is entitled to apportion the same among the occupiers of the premises. 17. As such, the petitioners deny the claim of Municipal Taxes made by the private respondents/tenants. 18. A perusal of the Office Memo dated January 30, 1987 (Annexure P-1 at page 33 of the writ petition) shows that the same pertained to issuance of certificate of reasonableness of rent and reconstitution of Hiring Committees and ad hoc Committee in respect of private buildings hired by Central Government Departments. It was specifically iterated therein that the issuance of certificate of reasonableness of rent in respect of private buildings proposed to be taken on hire/revision of rent would be in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e CPWD rates. As such, there is no plausible reason to deviate from such rent structure subsequently. 23. The respondents have all along acted on the basis of the CPWD rates for assessing the rent for the premises-in-question. Since the Circular dated January 30, 1987 also indicates that the rent has to be revised in respect of buildings hired by the Income Tax Department as per the CPWD Code, the respondent-Authorities cannot deviate from such norms now, more so in the absence of any alternative yardstick. 24. The petitioners, in their supplementary affidavit, have clearly enumerated the arrears of rent as per the CPWD rates. 25. Admittedly, the respondent no. 1 vacated the rented premises "Parmar Building" and gave possession of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ted that Municipal Taxes and maintenance and repair charges were to be borne by the petitioners. 30. Although learned counsel for the respondents has vociferously argued that such amounts were not paid by the petitioner, neither has it been averred by the respondents as to whether they paid such sums and, if so, what was the quantum paid by them, nor has any such claim been made by the petitioners before any forum till date. Moreover, the said question has to be adjudicated by taking detailed evidence, which is beyond the scope of the writ court. 31. Another component which has to be considered is whether the order of the Chief Commissioner, Income Tax would prevail in the teeth of the specific provisions laid down in Section 151 of the 1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... essee and/or landlord and tenant to the effect that repair and maintenance charges shall be adjusted from the rent, such adjustment cannot be claimed as a matter of right by the respondents/lessees. 34. If the respondents are entitled to their claim of Municipal Taxes and repair and maintenance costs at all, it is the prerogative of the respondents to file a regular civil suit claiming such amounts. 35. Since the possession was handed over as long back as on June 30, 2021, the respondents are undoubtedly at liberty to institute a regular civil suit to make such money claim before a competent court of law. 36. However, in view of the above discussions, there is no scope of this Court adjusting such amount of Municipal Taxes and alleged re ..... X X X X Extracts X X X X X X X X Extracts X X X X
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