https://www.taxtmi.com/caselaws?id=175624 A lessee who erects buildings on Government land and retains a contractual right to remove them on termination remains the owner of the superstructure. Ownership of the building is not displaced by the lessor's ownership of the underlying soil, because Section 9 taxes the annual value of property consisting of buildings or lands appurtenant thereto where the assessee is the owner. The provision does not require ownership of the land itself. On that basis, the buildings were treated as the assessee's property and brought to tax on their annual value. en-us Tue, 01 May 1934 00:00:00 +0530 Fri, 04 Dec 2015 23:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=175624 A lessee who erects buildings on Government land and retains a contractual right to remove them on termination remains the owner of the superstructure. Ownership of the building is not displaced by the lessor's ownership of the underlying soil, because Section 9 taxes the annual value of property consisting of buildings or lands appurtenant thereto where the assessee is the owner. The provision does not require ownership of the land itself. On that basis, the buildings were treated as the assessee's property and brought to tax on their annual value. Case-Laws Income Tax Tue, 01 May 1934 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=175624