TMI Blog2013 (11) TMI 1545X X X X Extracts X X X X X X X X Extracts X X X X ..... independent flats or apartments and if each of the building could be used on its own without reference to the other apartment, the question of taking the measurement of another building to calculate the plinth area would not arise. In that view of the matter, we are of the opinion, the reference to Explanation (2) to clause (e) is made in the proviso to Section 2(k) in the case of a building, the restricted meaning would be building consisting of different apartments or flats and nothing beyond that. Hence, the appeal deserves to be dismissed and accordingly dismissed. - Decided against the revenue. - WA.No. 2150 of 2008 , WP(C).19582/2004 - - - Dated:- 6-11-2013 - MANJULA CHELLUR A.M.SHAFFIQUE, JJ. JUDGMENT Sta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fined under subsection (k) of Section 2 which reads as under:- 2. Definitions--In this Act, unless the context otherwise requires,- (k) plinth area means the area included in the floor of a building and where a building has more than one floor the aggregate area included in all the floors together: Provided that in the case of a building referred to in the Explanation (2) to clause(e), the plinth area shall be calculated separately. 4. Subsection (k) refers to what exactly plinth area means and it says if it has more than one floor, aggregate of all the floors have to be taken as plinth area. However, proviso to subsection (k) refers to nature of residential buildings as referred in E ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ected with each other, in other words, if one floor is of no use without the existence of another floor, then it has to be considered as one building. Therefore, if there are 13 independent flats or apartments and if each of the building could be used on its own without reference to the other apartment, the question of taking the measurement of another building to calculate the plinth area would not arise. In that view of the matter, we are of the opinion, the reference to Explanation (2) to clause (e) is made in the proviso to Section 2(k) in the case of a building, the restricted meaning would be building consisting of different apartments or flats and nothing beyond that. Hence, the appeal deserves to be dismissed and acc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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