https://www.taxtmi.com/caselaws?id=199038 'Common compound' in Section 129 of the Uttar Pradesh Municipalities Act, 1916 covers land held and used in common by occupants of several buildings, not only land appurtenant to a single building. If any part of that common compound lies within the prescribed distance from the stand-pipe, the entire cluster of buildings falls within the water-tax net. A writ court may interfere where the appellate authority applies the wrong statutory construction and ignores the wider limb of the explanation. On the facts described, the factory premises were held liable to water-tax under the municipal notification and rules. en-us Tue, 24 Nov 1998 00:00:00 +0530 Sat, 17 Feb 2018 18:20:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199038 'Common compound' in Section 129 of the Uttar Pradesh Municipalities Act, 1916 covers land held and used in common by occupants of several buildings, not only land appurtenant to a single building. If any part of that common compound lies within the prescribed distance from the stand-pipe, the entire cluster of buildings falls within the water-tax net. A writ court may interfere where the appellate authority applies the wrong statutory construction and ignores the wider limb of the explanation. On the facts described, the factory premises were held liable to water-tax under the municipal notification and rules. Case-Laws Indian Laws Tue, 24 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199038