https://www.taxtmi.com/caselaws?id=176411 Buildings provided for worker welfare and operational efficiency, including residential quarters and club rooms for staff, may fall within the expression "used for the purpose of a factory" under Rule 18 of the Punjab Urban Immovable Property Tax Rules, 1941. The provision is to be applied on the facts, and facilities necessary to maintain the functioning and efficiency of the factory and its workers can qualify for the exemption. The term "rent" in Rule 18(4)(ii) is construed in its narrower sense as payment by a tenant to a landlord for demised premises, so amounts received from employees occupying premises under leave and licence are not treated as rent for excluding the exemption. en-us Fri, 15 Feb 1963 00:00:00 +0530 Tue, 22 Dec 2015 12:48:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176411 Buildings provided for worker welfare and operational efficiency, including residential quarters and club rooms for staff, may fall within the expression "used for the purpose of a factory" under Rule 18 of the Punjab Urban Immovable Property Tax Rules, 1941. The provision is to be applied on the facts, and facilities necessary to maintain the functioning and efficiency of the factory and its workers can qualify for the exemption. The term "rent" in Rule 18(4)(ii) is construed in its narrower sense as payment by a tenant to a landlord for demised premises, so amounts received from employees occupying premises under leave and licence are not treated as rent for excluding the exemption. Case-Laws Indian Laws Fri, 15 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176411