TMI Blog2006 (9) TMI 607X X X X Extracts X X X X X X X X Extracts X X X X ..... rtain restrictions on the size of the dwelling units should be imposed. They are as under :- (i) The minimum size of a farm shall be as under:- (a) Orchard Vegetable Farm - 1 hect (ii) Poultry, Stud, Dairy other live stock farms \026 2 hect (iii)The minimum coverage and height of DUs, shall be as under :- Sr. No. Size of Farm Max coverage of DU Max ht of DU(a) 1 hect above but less than 2 hect 100 sq. mtrs. (including mezzanine floor) Single storeyed maximum ht. 6 mtrs. (b) 2 hect above 150 sq. mtrs. (including mezzanine floor) Single storeyed maximum ht. 6 mtrs. N.B. (1) Set back for dwelling house should be 50 feet from any boundary line of the property. (2) Where the property abuts an urban road, the dwelling house building should be set back from the center line of that road by 200 ft. where the property abuts a village road, the building set back from the center line of that road should be 100 feet. (3) No dwelling unit should be built ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng discussed the matter with the counsel for the MCD as well as the counsel for the respondent and also on the premise of reasonableness and rationality this Court feels as there is consensus that size of the appurtenant land necessary for appropriate and convenient enjoyment of the dwelling unit in a farm house of the minimum size of 2.5 acre and above should be half an acre for appropriate and convenient enjoyment of the dwelling unit. Any area either lower or higher would not be in consonance with the concept of living in a farm house. In the view of this court, this norm should be adopted by every Assessing Authority for the purpose of levying general tax as contemplated under Section 115 of the DMC Act. For the remaining land the concerned authorities have the powers to take action under various laws viz. Delhi Land Reforms Act and Income Tax Act if it is found being used for non-agricultural/commercial purposes. For instance section 81 of Delhi Land Reforms Act empowers the revenue authority to direct the owner to put the land back into agricultural use of face consequences if agricultural land is found being used for non-agricultural or commercial purposes. Similarly, if ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the land. If the nature of the land is agricultural, the Corporation cannot levy tax only because no agricultural operations are carried out therein. Sub-Section (4) of Section 115 of the Act provides for an exception as regards payment of tax providing that no tax shall be levied on agricultural lands and buildings. Dwelling house, however, is not within the purview of the exempted category. Buildings on an agricultural land may be constructed for different purposes. They may be built for agricultural purposes. A dwelling house constructed by the owner thereof, however, has a different connotation. Whereas buildings/houses built for agricultural purposes are specifically excluded from levy of tax, dwelling houses are not. What would be the extent of the land, which, however, would be exigible to tax would, in our opinion, be the extent of land upon which it has been constructed and the land appurtenant thereto. What would be the meaning of the land appurtenant thereto came up for consideration before this Court in Maharaj Singh vs. State of Uttar Pradesh Ors. [(1977) 1 SCC 155], wherein it was opined : The heated debate at the bar on this and allied aspects need not d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppurtenance to the building. The law thus leads to the clear conclusion that even if the buildings were used and enjoyed in the past with the whole stretch of vacant space for a hat or mela, the land is not appurtenant to the principal subject granted by Section 9 viz. buildings. Yet again, in Municipal Board, Saharanpur vs. Shahdara (Delhi) Saharanpur Light Rail Co. Ltd. [(1999) 1 SCC 586] the question which arose for consideration was : As to whether for imposition of house tax, all the buildings of the Respondent situated in the common compound and forming part of one complex could be treated as one unit for imposing house tax? Section 128(1)(i) of U.P. Municipalities Act, 1916 reads as under : 128. Taxes which may be imposed.- (1) Subject to any general rules or special orders of the State Government in this behalf, the taxes which a municipality may impose in the whole or any part of a municipality are \026 (i) a tax on the annual value of buildings or lands or of both; Interpreting the said provision, it was held : ......For imposing house tax on buildings under Section 140(1)(a), it has to be shown that the buildings with their common appurtenant land or ..... X X X X Extracts X X X X X X X X Extracts X X X X
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