TMI Blog1993 (6) TMI 111X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal was refixed for further hearing on 15-6-1993 for further clarification and the hearing notice was served on the assessee and an intimation by the registry was given to the office of the departmental representative. However, the intimation about the hearing of this appeal on 15-6-1993 was given well in advance by the registry to the office of the departmental representative by sending the Cause List of the cases fixed for hearing on 15-6-1993. The assessee caused appearance through his representative, S/Sri K.P. Ghosh D.N. Sen but none was present from the departmental side nor any request has been made by the departmental representative for adjournment of the hearing. Since this is an old appeal any further adjournment either by the assessee or by the departmental representative will unnecessarily delay the disposal of this appeal causing injustice to the concerned parties. Being constrained, therefore, we decided to hear the assessee's counsel and dispose of the appeal in the absence of any representation from the department and on the basis of material available with us in the appeal record. 4. At the time of hearing the assessee's counsel submitted that he i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oss annual rent at Rs. 1,72,800 because according to the assessee this sum also included the charges being paid by the tenant under the two lease deeds mentioned above towards use and enjoyment of fixtures, fittings and installations In the leased premises. Thus, in short, according to the assessee it Is only the rent for the premises which has to be considered as rent and the annual rent has to be arrived by taking that figure. The sum of Rs. 2,750 in respect of the first floor and sum of Rs. 2,000 in respect of second floor were charges for the use and enjoyment of various fixtures and fittings in the said premises and the same cannot be considered as rent for the purpose of capitalisation to arrive at the value as per rule 1BB. The assessee, therefore, preferred an appeal before the First Appellate Authority and advanced arguments on that basis. But the A. C. was not satisfied with the arguments so advanced and held that the entire sum of Rs. 14,400 in respect of both the flats has to be considered as rent of the said premises as the same was a composite rent for use, occupation and enjoyment and the said sum cannot be split into two-one for the premises and the other for the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... RENT/rent/n. v. 1. a tenant's periodical payments to an owner or landlord for the use of land or premises. 2. payment for the use of a service, equipment etc.--v. 1 tr. (often foll. by from) take, occupy or use a rent (rented a cottage from the local farmer) 2. tr. (often foll. by our) let or hire (a thing) for rent. 3. intr. (foll. by at) be let or hired out at a specified rate (the land rents at pound 100 per month). for rent US available to be rented." The word "rent" as defined in Encyclopaedic Law Dictionary by Dr. A.R. Biswas, 1979 edition at p. 632 is as under : " An agreed sum of money or other thing payable by the tenant for use and occupation of some property to the landlord: hire of any movable." The Supreme Court has dealt with the term "rent" in the judgment given in the case of Karnani Properties Ltd. v. Miss Augustine AIR 1957 SC 309 at p. 312 and it is observed as under : "The term 'rent' is comprehensive enough to include all payments agreed by the tenant to be paid to his landlord for the use of and occupation not only of the building and its appurtenances but also of furnishings, electric installations and other amenities agreed between the parties to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... parking place and Rs. 2,750 represents the charges for the use of fixtures, fittings and installations. In the 4th Clause it is recited that the monthly "rent" shall be paid on or before the 5th day of every current following month. In the 13th Clause it has been agreed between the parties that the lease shall be for a period of 6 years and according to Clause 18 the lease period can be extended beyond 6 years in respect of the said premises by giving three months' notice in writing. The lessee in the 19th Clause has agreed of peaceful enjoyment of the "said premises" on the payment of the "rent" hereby reserved and upon observing and performing the conditions and stipulations contained In the lease deeds. From the various terms and conditions of the lease deeds it is amply and loudly clear that the intention of the assessee and the lessee was to have a common and inseparable lease deed in respect of lettings of movable and immovable property and such letting is single, common and unitary. Significantly there is no mention or any provision in the lease deeds in respect of resultant consequences which may flow in the event of non-payment of either the rent of the premises or for th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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