corresponding new Banks took over vacant possession of
the lands and buildings of the named Banks. By Explanation
I to cl. (e) of Part ... Explanation 2 cl. (1) ascertained
value"' in respect of buildings wholly occupied on the date
of the commencement
revenue out of agricultural land:
Provided that such building or group of buildings is on or in the immediate vicinity of the land
SC1110 (15)
E&D 1991 SC 884 (14)
ACT:
Tamil Nadu Buildings (Lease and Rent Control ... alia,
with the object of controlling rents of residential and non-
residential buildings and preventing unreasonable a diction
of tenants. Tamil Nadu
legislative policy is to control rents and
evictions of buildings, rack-renting and profiteering by
indiscriminate eviction from buildings, residential and non-
residential ... hold that the protected
category of accommodation was residential and non-
residential buildings and not business houses. [283A-B]
(d) It would be a travesty
gifts,
of coffee plantations, paddy and other agricultural lands
and buildings, made by the respondents. The Gift Tax Act
was enacted by Parliament but there ... enact a law impos-
ing a gift tax on lands and buildings, because, entries 18
and 49 of the State List reserved the power
Seventh Schedule to the
Constitution, dealing with 'taxes on lands and buildings'-.
and (2) whether the object of specifically excluding
agricultural land from ... must be a tax on units, that is, lands and buildings
separately As units, (ii) the tax cannot be a tax on
totality that
means any site selected by
the State Government, where the Corporation builds factories
and other buildings and makes them available for any site
selected ... lease or under any form
of tenancy any land, to erect such buildings and to "execute
such other works as may be necessary
upon the owners or occupiers of 'houses including farm
buildings and conferred power on the Panchayat to tax shops
and hotels. The 1952-Amendment ... jurisdiction. In 1954, s. 89 was amended and the word
'buildings' was substituted for the words houses' and
'houses including farm
ancestors over 60 years ago and thereafter the respondents put up some buildings on that site for their residential purposes. During the communal disturbances ... putting up a cow-shed on the site in which their residential buildings stood. Those residential buildings had been demolished and the site in question
village temporarily and came back in
1949. They found that their residential buildings on the
aforesaid site had been demolished and that in their place ... Estates became vested in the State of Uttar Pradesh. The
lands and buildings enumerated' in ss. 6 and 9 were however
settled
