Section 40B(6) in Telangana Housing Board Act, 1956
(6)If the land or buildings thereon remained unoccupied, or the owner has not been in receipt of any rent for the occupation of such land or buildings during the whole or any part of the said period of five years, the gross rent shall be taken to be the income which the owner would in fact have derived if the land or buildings had been leased out or given for rent during the relevant period, and, for this purpose, the income actually derived from similar lands or buildings in the vicinity shall be taken into account.Explanation. - In this section, 'building' includes a house, out-house, shed, hut and any other such structure, whether of masonry, bricks, wood, mud, metal or any other material whatsoever.
