Law: Displaced Persons (Compensation and Rehabilitation) Act, 1958

Section:

Displaced Persons (Compensation and Rehabilitation) Act (XXVIII of 1958)-----   ------ Sch. I, Paras. I & 4-Transfer of house-House assessed by Municipal Corporation to house tax on basis of annual rental of Rs. 108 and by Excise and Taxation Depart ment at Rs. 180-Determining price of house on evaluation basis-Lesser of two assessments to be made basis of computation-- Making higher of two assessments basis of evaluation-Illegal Settlement Laws Manual, p. 28 Press note dated 16-7-59. JUDGMENT   The petitioner is the transferee of house No. A-2025/A Bazar Sathan, Lahore which was previously owned by Mst. Yashpal Kaur widow of S. Tirlok Singh. It was assessed by the Corporation of the City of Lahore to house tax on the basis of a monthly rent of Rs. 9 i.e. Rs. 108 per annum and by the Excise and Taxation Department to an annual rent of Rs. 180 p. m. for the purpose of calculating the value of this house the respondent has accepted the latter figure. The question is whether this decision is according to law.   Paragraph 4 of Schedule I of the Act provides for the transfer of a house to a local "on payment of the prevailing market value".   Section 2 (8) of the Displaced Persons (Compensation and Rehabilitation) Act, 1958 defines prevailing market value as-   "the amount of the value of the property as determined by the Chief Settlement Commissioner."   By a press note issued on 16-7-1959, which is reproduced at page 28 of the Manual the Chief Settlement Commissioner pres cribed the following…