Inclusive property tax definitions can cover permanently erected storage tanks even without bolts or nuts.

Permanently erected petroleum storage tanks were treated as a taxable structure or thing attached to land under the Bombay Municipal Corporation Act, 1888, because the inclusive definitions of "land" and "building" extend beyond ordinary enclosed buildings to installations fixed in character and commercial use. The absence of bolts or nuts was not decisive; the tanks rested by their own weight, were integrated with the premises, and contributed to annual letting value. On that basis, the municipal assessment was valid and property tax was exigible. The High Court's contrary view was set aside and the assessment upheld.

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Issues: Whether petroleum storage tanks resting on their own weight, without bolts or nuts, are "land" or "buildings" within the meaning of the Bombay Municipal Corporation Act, 1888 and are therefore liable to property tax.

Analysis: The statutory definitions of "land" and "building" are inclusive and wide. "Building" is not confined to a house or similar enclosed habitation; it extends to structures of the kind contemplated by the Act. The question is one of legal character, judged in the setting of the taxing statute and its purpose. The tanks were not mere movable chattels. They were permanently erected on the site, remained in position by their own weight, were integrated with the land for commercial storage, and enhanced the annual letting value of the premises. The absence of nuts and bolts was not decisive. On the facts, the tanks answered the description of structures, or things attached to the land, within the statutory meaning.

Conclusion: The storage tanks are exigible to property tax as structures or things attached to the land and the municipal assessment is valid.

Final Conclusion: The appeal succeeds, the High Court's view is set aside, and the assessment upheld by the Court of Small Causes stands affirmed.

Ratio Decidendi: For municipal taxation under an inclusive definition, a permanently erected installation need not be physically bolted to the soil to be treated as a structure or attached to land if its character and permanent use show a fixed commercial annexation to the premises.

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