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    <title>1966 (3) TMI 83 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=182506</link>
    <description>The meaning of &quot;building&quot; under section 9 of the U.P. Zamindari Abolition and Land Reforms Act, 1951, was construed in its ordinary sense because the Act did not define it. Although a structure need not always be roofed to qualify, section 9 saves only permanent structures of the kind contemplated by the statute from vesting. On the facts found, the brick kiln had no site, walls or roof and was only a pit dug in the ground with bricks on its sides. It therefore did not qualify as a building, and the land vested in the State from the date of vesting, defeating the claim for rent.</description>
    <language>en-us</language>
    <pubDate>Fri, 11 Mar 1966 00:00:00 +0530</pubDate>
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      <title>1966 (3) TMI 83 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=182506</link>
      <description>The meaning of &quot;building&quot; under section 9 of the U.P. Zamindari Abolition and Land Reforms Act, 1951, was construed in its ordinary sense because the Act did not define it. Although a structure need not always be roofed to qualify, section 9 saves only permanent structures of the kind contemplated by the statute from vesting. On the facts found, the brick kiln had no site, walls or roof and was only a pit dug in the ground with bricks on its sides. It therefore did not qualify as a building, and the land vested in the State from the date of vesting, defeating the claim for rent.</description>
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      <pubDate>Fri, 11 Mar 1966 00:00:00 +0530</pubDate>
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