https://www.taxtmi.com/caselaws?id=193389 Land being built upon does not lose its rateable character under the Bombay Municipal Corporation Act during construction, because the statute defines land broadly and requires assessment by annual letting value. The court held that no separate exempt category exists for land under construction, and the English doctrine of sterility cannot be used to defeat a levy where the statute itself provides no such exemption. As no completed portion was capable of occupation or letting, the area could be treated like vacant land for rating purposes, but it remained assessable. The challenge to the municipal valuation therefore failed and the assessment was restored. en-us Wed, 20 Mar 1974 00:00:00 +0530 Wed, 26 Jul 2017 18:23:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193389 Land being built upon does not lose its rateable character under the Bombay Municipal Corporation Act during construction, because the statute defines land broadly and requires assessment by annual letting value. The court held that no separate exempt category exists for land under construction, and the English doctrine of sterility cannot be used to defeat a levy where the statute itself provides no such exemption. As no completed portion was capable of occupation or letting, the area could be treated like vacant land for rating purposes, but it remained assessable. The challenge to the municipal valuation therefore failed and the assessment was restored. Case-Laws Indian Laws Wed, 20 Mar 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193389