Non discloser house property income means evasion of Municipal Tax and may cause penalty on the Landlord
Court :
HIGH COURT OF DELHI
Brief :
The dispute began when the Municipal Corporation of Delhi proposed to enhance, with effect from 01.04.1999, the rateable value from the existing rateable value of `11,400/- to `1,50,000/- on account of letting of the ground floor. It be highlighted that the rateable value in sum of `11,400/- was on cost basis and on the assumption that the entire property was self occupied. At an inspection statedly carried out on 21.1 2000 and in respect whereof the relevant form was filled up by the Inspector at serial No.86774, it was recorded that the Inspector had found two tenants occupying the ground floor whose names were Vijay and Neeru Singh who were statedly
paying a monthly rent of `5,000/- each for the two portions on the ground floor under their tenancy i.e. the total monthly rent of the ground floor was `10,000/-.
Citation :
B.S.VERMA ..... Appellant Versus MUNICIPAL CORPORATION OF DELHI ….Respondent
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CS Bijoy
Published in Income Tax
Views : 1177
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