Supreme Court of India
The Corporation of Calcutta v. Sm. Padma Debi and Others
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1 Supreme Court bench has cited this judgment.
From the headnote
Assessment-Determining annual value of property-Basis of-If could be increased above standard rent-" At the time of assessment'', Meaning of-Hypothetical rent-Open market, if includes 'black market'-'Black market' Meaning of-West Bengal Premises Rent Control (Temporary Provisions) Act, 1950 (W. . XVII of 1950), ss. 2(10) (b), 33 (a)-Calcu/la Municipal Act, 1923 (Ben, 3 of 1923), ss. 127 (a), 131, UO. The Calcutta Corporation in fixing the annual valuation of the respondents premises took as basis Rs. 1,450/- as the monthly value of the premises. The respondent filed objection to the said
Where later benches applied it
Of those, 1 relied on
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