Dewan Daulat Rai Kapoor vs New Delhi Municipal Committee & Anr.

Authority: Supreme Court Date: 1979-12-20 Section: 23 Acts: Punjab Municipal Act, 1911; Delhi Municipal Corporation Act, 1957; Delhi Rent Control Act, 1958; West Bengal Premises Rent Control (Temporary Provisions) Act, 1950; Calcutta Municipal Act, 1923; Calcutta Municipal Corporation Act, 1951; Madras District Municipalities Act, 1920; Andhra Pradesh Buildings (Lease, Rent and Eviction) Control Act, 1960; Madhya Pradesh Accommodation Control Act, 1961; Madhya Pradesh Municipal Corporation Act, 1956 Result: Assessee Citation: (1980) 122 ITR 700 (SC) Justices: P.N. Bhagwati, V.D. Tulzapurkar & R.S. Pathak, JJ. Appeal No: Civil Appeals Nos. 1143, 1144 of 1973 & 1201 of 1973
Whether the annual value of a building for house tax purposes under municipal laws can exceed the standard rent determinable under rent control legislation when the standard rent has not been formally fixed by the Controller --- Held No; Whether the reasonable rent expectation under municipal tax laws is limited by the statutory standard rent ceiling under rent control acts --- Held Yes

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