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Magdoom Sheriff Alias Sultan Sheriff vs Kancheepuram Municipality By Its ... on 30 November, 1992 cites

Guntur Municipal Council vs Guntur Town Rate Payers' Association on 18 September, 1970

Thus, it is true that the standard rent of the building not having been fixed by the Controller the assessing authority would have to arrive at its own figure of standard rent by applying the principles laid down in the Delhi Rent Control Act, 1959 for determination of standard rent, but that is a task which the assessing authority will have to perform as a part of the process of assessment and in the The Guntur Municipal Council v. The Guntur Town Rate Payers' Association (1971)2 M.L.J. (S.C.) 7, this Court has said that it is not a task foreign to the function of assessment and has to be carried out by the assessing authority. When the assessing authority arrives at its own figure of standard rent by applying the principles laid down in the Act, it does not, in any way, usurp the function of the Controller, because it does not fix the standard rent which would be binding on the landlord and the tenant, which can be done only by the Controller under the Act, but it merely arrives at its own estimate of standard rent for the purpose of determining the annual value of the building, (emphasis supplied).
Supreme Court of India Cites 9 - Cited by 220 - A N Grover - Full Document
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