Legal ownership in tenant co operative flats: individual members treated as owners for tax and attachment purposes. The Board advised that where purchasers pay for flats during construction, receive possession, form a co operative society which is thereafter allotted tenancy rights corresponding to flats purchased, the legal ownership of those flats can be regarded as vesting in the individual members. For purposes including assessment of income from house property and attachment and recovery of tax, the individual members should be treated as the legal owners rather than the society.