City of Bombay as meaning the rateable value of buildings or lands as determined in accordance with the provisions of the City of Bombay Municipal ... shall be levied and paid to the Provincial Government a tax on buildings and lands thereinafter called the " Urban Immoveable Property
down that valuation based upon capital shall be the capital value of buildings and lands as may be determined from time to time ... Municipality to impose for the purposes of the Act a
rate on buildings or lands or both situate within the municipal borough. Sub-section
concerned in this case with the levy of a tax on buildings and lands, and the power to impose that tax is granted ... inter alia the following tax:
(i) a rate on buildings or lands or both situate within the municipal borough;
This is, of course, subject
item 42 of List II which comprises "Taxes on lands and buildings, hearths and windows." It is obvious that while a Provincial Legislature ... Provincial Legislature. As the impugned tax purports to be a tax on buildings, it falls prima facie under item 42 of List
property tax shall be levied, such tax shall be levied on all buildings and lands within municipal limits save those exempted by or under this ... levied at such percentages of the annual value of lands or buildings or both as may to fixed by the Municipal Council, subject
have been in existence atleast since last 50 years the factories, public buildings and residential area. There are other builders who have put up their ... Plan of 1967, the petitioners have constructed between 1957 and 1976, 34 buildings containing 268 tenements on the land situated on the West
resident of Malkapur, taluq Malkapur, District Buldana and owns several lands and buildings in the town of Malkapur. Most of these buildings ... tenants and the petitioner gets rent for those buildings. Besides, the petitioner is also a cultivator and carries on business of moneylendiug. The petitioner
measuring 2.36 acres situated at Kandivali (West), Mumbai, the
assessee had constructed buildings A, B, C and D over a period of years.
Intimation ... disapproval in respect of those buildings were granted during
the year 1993 to 1996. By following the work in progress method of
accounting, the assessee
machinery, plant or furniture. For computation of income received from buildings under section 9 , a provision for granting allowances in accordance with clauses ... total income, and to a similar allowance in respect of certain buildings under clause (iv). But that benefit can only be given in respect
applicant society is works out 691.40 sq.meters and
the buildings constructed on the said land and is entitled
to get the unilateral conveyance deed ... applicant society is works out 691.40 sq. meters and
the buildings constructed on the said plot of land in
favour of it and also
