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Issues: Whether the structures sought to be taken possession of under Section 299 of the Mumbai Municipal Corporation Act, 1888 were "buildings" within the statutory definition, so as to fall outside the Commissioner's power under that provision.
Analysis: Section 299 applies only to land not occupied by a building and to platforms, verandahs, steps or other similar structures external to a building. The statutory definition of "building" in Section 3(s) is inclusive and wide, and the Act separately defines "temporary building" in Section 3(sb), indicating that where no temporary character is shown, a permanent structure is contemplated. The phrase "other structure" in Section 299 is read ejusdem generis with platform, verandah and step, and therefore refers to inessential, attached structures external to a main building, not to independent permanent structures. The Court also rejected the suggested reliance on floor space index, as that concept serves a different statutory context and cannot control the meaning of "building" in Section 299.
Conclusion: The disputed structures were buildings within Section 3(s) and were outside the scope of Section 299; the notice and the impugned judgment could not be sustained.