TMI Blog1934 (5) TMI 17X X X X Extracts X X X X X X X X Extracts X X X X ..... s: 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 the Act. The facts may be stated quite sh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 buildings were erected whilst the assessees w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 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 of landlord and tenant, the Government being t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at 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 under Section 9. The answer to the question referred to us must there ..... X X X X Extracts X X X X X X X X Extracts X X X X
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