annual value of land and building situate within limits of Meerut Cantonment and rate of water tax was modified to 6.25% in place ... unauthorized and illegal. Similarly, assessment of building particularly when it is an old building, has also not been made obtaining any report of concerned expert
Cantonment Land Administration Rules, 1925, which were replaced and new rules were framed namely Cantonment Land Administration Rules, 1937. Under Rule 4 thereof, a cantonment ... annual value of land and building situate within limits of Meerut Cantonment and rate of water tax was modified to 6.25% in place
authority or a public sector corporation or a Cantonment Board is the landlord; or
(b) any building belonging to or vested in a recognised educational
this Act shall apply to ....
(a) any public building:"
11.The term 'public building' was defined in section ... following namely:-
(a) any building of which the Government or a local authority or a public sector corporation or a Cantonment Board is the landlord
presumed to be held under the provisions of the Cantonment Code of 1899 or 1912 or under any Executive Orders previously in force subject ... Cantonment, will not make it a land belonging to Government of India, inasmuch as, there exist certain private land also within the Cantonment area. Onus
which exempted operation of Act to certain building and Clause (a) of Section 2(1) thereof, reads as under:
"2. Exemptions from Operation ... following namely,-
(a) any building of which the Government or local authority or a public sector corporation or a Cantonment board is the landlord
dated 29.01.1972, issued under Section 3(1) of U.P. (Regulation of Building Operations) Act, 1958 (hereinafter referred ... except the area which is a cantonment, in the ownership of Central Government, for the use of National Territorial Army and owned by Central Government
considered by Assessment Committee and it construed Section 99 (2) of Cantonment Board Act, 1924 (hereinafter referred to as "Act, 1924") that ... Authority, but looking into the fact that besides that part of the building, which is being used by institution, there was some other part also
Commissioner Of Income Tax-Ii Aayakar ... vs M/S The Upper India Couper Paper Mills
Commissioner Of Income Tax (Exemption) ... vs Seth Anandram Jaipuria Edu.Society ... on 7 March, 2017
