https://www.taxtmi.com/caselaws?id=171716 Under the Bombay Municipal Corporation Act, 1888, property tax on land let to a tenant who erects a building on it is assessed on a composite basis, with land and superstructure treated together. The statutory scheme places primary liability on the lessor in a let property, except in the special case covered by the provision for land let for more than one year and built upon by the tenant. Long-standing municipal practice of assessing the property against the landowner was treated as a relevant aid to interpretation under contemporanea exposito, confirming that primary liability lies on the landowner rather than the tenant. en-us Wed, 05 Feb 1969 00:00:00 +0530 Wed, 29 Jul 2015 18:13:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171716 Under the Bombay Municipal Corporation Act, 1888, property tax on land let to a tenant who erects a building on it is assessed on a composite basis, with land and superstructure treated together. The statutory scheme places primary liability on the lessor in a let property, except in the special case covered by the provision for land let for more than one year and built upon by the tenant. Long-standing municipal practice of assessing the property against the landowner was treated as a relevant aid to interpretation under contemporanea exposito, confirming that primary liability lies on the landowner rather than the tenant. Case-Laws Indian Laws Wed, 05 Feb 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171716