Gursharan Kaur vs H.B. Singh on 18 February, 1999
8.2.3. These observations have been quoted again with approval in Suren der Kumar Jain Vs. Royce Pereira, . In that case also the respondent informed the Corporation in tax proceedings that he was paying rent of Rs. 200/ per month. It was observed that the said statement even if true, stood rebutted by appellant's letter dated 31st May, 1974 admitting that he was in possession as a 'paying guest'. In the case in hand, apart from payment of house tax and self serving statement, the claim of the defendant inconsistent with the facts and circumstances.