9911796707
TMI Blog1934 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... Y, C.J. The question referred to us is: "Whether an assessee who takes on long lease a parcel of land from Government and erects buildings thereon with their permission and is entitled under the terms of the said lease to remove the buildings within a stipulated period on the termination of the said lease is not assessable in respect of the annual value of the buildings under Section 9 of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ter the ground in order to witness the cricket and tennis matches which take place there. No question arises with regard to that assessment. They are,secondly, as before stated, assessed as owners of property, that is to say, they are assessed on the annual value of the buildings which have been put upon the land by the assessees such as the Cricket pavilion and the offices attached thereto. These ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... did not on the cessation of that tenure remove the buildings from the land, it must be deemed that the Government became the owners of those buildings and that the assessees consented to that position. I see nothing to warrant any such supposition. All that happened was that the tenure became a different one. Instead of being one by the licence of Government it became one under a letting and one ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing to warrant any such contention. Section 9(1) says that the tax shall be payable by an assessee under the head "property" in respect of the bona fide annual value of property consisting of any buildings or lands appurtenant thereto of which he is the owner. Clearly the Madras Cricket Club, the assessees here, are the owners of those buildings and therefore they fall to be assessed und ..... X X X X Extracts X X X X X X X X Extracts X X X X
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