requiies it for his own occupation and, for that purpose, he will build and/ or re-build it. Mr. Gupta first contended that such ... argued that the proviso contemplated two classes of requirement, one for build
ing and re-building and trie other for the landlord
Tribunal was legally justified in not allowing the depreciation on the buildings in question ?
(3) If the answer to question ... follows :
"(i) To acquire, purchase, lease, exchange or otherwise, land, buildings and hereditaments of any tenure or description.
(ii) To develop and turn
saccharine and other allied chemicals. The assessee erected a factory comprising many buildings. In one of the buildings, the assessee installed machinery and plant ... given a wider meaning as it was an inclusive definition.
(b) All buildings are not "plant" but a building or structure
said property consisted of a partly two and partly three-storeyed buildings together with one-storeyed out-houses in a total area of 6 cottahs ... chittacks and 25 sft.
(b) The buildings were approximately over 50 years old.
(c) The entire premises were let out to tenants.
(d) The fair
with the consent of their co-sharers, they were entitled to erect buildings thereon and that the plaintiffs were in no way prejudiced ... erection of such buildings, because in the event of a petition of the entire joint property of the parties, the plaintiffs might be awarded some
statute, there is breach of statutory obligation. The right to build in accordance with the statute is a right belonging to the owner ... framing the statutory Rules relating to the space to be left between buildings and their height, the Legislature had in view the general convenience
inasmuch as interms of the provisions of this Act nonagricultural tenancies including buildings, factories and everything fastened to the earth had been taken over ... thereof namely, land comprised in homesteads, land comprised in or appertaining to buildings and structures, non-agricultural land in his khas possession including land held
sake of brevity called the demised premises) together with all buildings, structures and appurtenances whatsoever belonging to the Lessor or in any way appertaining thereto ... recital irrespective of the fact that the demised premises or the buildings to be erected thereon, as hereinafter mentioned, or any part thereof, might
yard, workshops, power house, boiler house, bungalows, factories, godowns, canteen and other buildings and structures erected thereon or on some part or parts thereof more ... cost to keep the exterior arid the interior of the buildings and other structures comprised in the demised premises in good and tenantable repair, reasonable
bigha 5 cottahs 3 chittaks and 4 sft.
(b) The buildings were more than 100 years old.
(c) The property was let out to tenants ... Sheet/C.I. Sheet/country tiled roofing on wooden frames.
(e) The buildings were more than 100 years old and had already outlived their economic
