https://www.taxtmi.com/caselaws?id=199679 Underground petrol tanks were held not to fall within the municipal statute's definition of "building" because that expression, read in the statutory scheme, contemplated an occupiable structure such as a house, stable, shed, godown or similar construction. The tanks remained storage containers even though embedded in the ground and protected by masonry; their capacity to be shifted and the absence of an integral underground structure supported that view. Internal provisions on listing, occupation, drainage and building control reinforced the interpretation. The street-line acquisition notice was therefore valid and the tanks did not attract the exclusion applicable to buildings. en-us Fri, 14 Sep 1984 00:00:00 +0530 Fri, 09 Mar 2018 12:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=199679 Underground petrol tanks were held not to fall within the municipal statute's definition of "building" because that expression, read in the statutory scheme, contemplated an occupiable structure such as a house, stable, shed, godown or similar construction. The tanks remained storage containers even though embedded in the ground and protected by masonry; their capacity to be shifted and the absence of an integral underground structure supported that view. Internal provisions on listing, occupation, drainage and building control reinforced the interpretation. The street-line acquisition notice was therefore valid and the tanks did not attract the exclusion applicable to buildings. Case-Laws Indian Laws Fri, 14 Sep 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=199679