TMI BlogOwner of house property, annual charge, etc., definedX X X X Extracts X X X X X X X X Extracts X X X X ..... connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred; ( ii ) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate ; 1 [ ( iii ) a member of a co-operative society, company or other association of persons to whom ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e the owner of that building or part thereof; ] ( iv ) 2 [ *** ] ( v ) 3 [ *** ] ( vi ) taxes levied by a local authority in respect of any property shall be deemed to include service taxes levied by the local authority in respect of the property. ----------------------------------------- Notes :- 1. Substituted by the Finance Act, 1987, w.e.f. 1-4-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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