Munjaal Manishbhai Bhatt Vs Union Of India
Date: May 6, 2022
Subject Matter
Mandating the deduction of a one-third of the value of land towards construction services is arbitrary
Summary
In our considered view, while maintaining the mandatory deduction of 1/3rd for value of land is not sustainable in cases where the value of land is clearly ascertainable or where the value of construction service can be derived with the aid of valuat…
1. Since the issues raised in all the captioned writ applications are the same, those were taken up for hearing analogously and are being disposed of by this common judgement and order. 2 For the sake of convenience, the Special Civil Application No.1350 of 2021 is treated as the lead matter. 3 By this writ application under Article 226 of the Constitution of India, the writ applicant has prayed f…