https://www.taxtmi.com/caselaws?id=172565 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. en-us Tue, 27 Nov 1990 00:00:00 +0530 Thu, 20 Mar 2025 16:18:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=172565 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. Case-Laws Indian Laws Tue, 27 Nov 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=172565