The rent calculated under rules will remain in force for a period of five years and will not be varied on account of minor additions and alterations, provided that the expenditure on such additions and alterations does not exceed in any one year one percent of the capital cost of the residence or Rs. 500, whichever is less. But whenever any additions and alternations, which add to the accommodation or involve replacement of the existing type of work by work of a more expensive character and the expenditure on which exceeds this limit, are made, the cost of such additions and alterations including the cost of any minor additions and alterations of the same nature, which have been previously ignored under this rule, shall be added to the capital cost and the rent increased accordingly irrespective of the fact whether the period of five years has expired or not.The same principles will be observed when instead of an increase in the capital cost of a residence there is a decrease in it due to the writing off of a portion of it not exceeding in any one year one percent of the capital cost or Rs. 500, whichever is less.
