Section 8(i) in Bihar State Employees (House Rent Allowance) Rules, 1980
(i)A Government servant living in a house owned by him, his wife, children, father or mother shall also be eligible for House Rent Allowance under these Rules. In such cases, the gross rental value of the house or, if he is not in occupation of the entire house, or the portion of the house actually occupied by him (as ascertained from its assessed value for municipal purposes or otherwise), without deduction of rebate of 10 per cent on account of repairs and including municipal and other taxes that are legally payable by the owner other than "Service taxes" levied separately and described as such, shall be taken as the rent paid by him for private accommodation for the purposes of these Rules.
