https://www.taxtmi.com/caselaws?id=184318 A temporary lessee of land and buildings is not liable to house/property tax where the municipal levy is confined to the owner. The Punjab Municipal Act, 1911, was read as taxing the owner under Section 61(1)(a), and the statutory definition of owner did not extend liability to a mere temporary lessee. The proviso, which shifts liability only to tenants in perpetuity, confirmed that other tenants fall outside the charge. As the lease documents showed only a temporary allotment or lease, subject to restrictions and terminable by the lessor, the club could not be assessed to property tax on the basis of possession or use alone. en-us Mon, 15 Jan 2001 00:00:00 +0530 Tue, 05 Jul 2016 14:53:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184318 A temporary lessee of land and buildings is not liable to house/property tax where the municipal levy is confined to the owner. The Punjab Municipal Act, 1911, was read as taxing the owner under Section 61(1)(a), and the statutory definition of owner did not extend liability to a mere temporary lessee. The proviso, which shifts liability only to tenants in perpetuity, confirmed that other tenants fall outside the charge. As the lease documents showed only a temporary allotment or lease, subject to restrictions and terminable by the lessor, the club could not be assessed to property tax on the basis of possession or use alone. Case-Laws Indian Laws Mon, 15 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184318