https://www.taxtmi.com/caselaws?id=14267 A State tax on land and buildings under entry 49 of List II is a tax on the property as a unit, not a personal levy on the owner. Once one-time tax has been paid and future liability exempted under section 3(1B), mere transfer of the same property does not justify fresh assessment, except in the limited case of rebuilding or enlargement contemplated by the statute. Provisions authorising levy or reassessment solely because ownership changes were treated as beyond legislative competence and inconsistent with article 265. Reassessment and demand proceedings based on transfer were therefore invalid and liable to be quashed. en-us Mon, 03 Dec 2001 00:00:00 +0530 Tue, 14 Jul 2009 18:02:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=14267 A State tax on land and buildings under entry 49 of List II is a tax on the property as a unit, not a personal levy on the owner. Once one-time tax has been paid and future liability exempted under section 3(1B), mere transfer of the same property does not justify fresh assessment, except in the limited case of rebuilding or enlargement contemplated by the statute. Provisions authorising levy or reassessment solely because ownership changes were treated as beyond legislative competence and inconsistent with article 265. Reassessment and demand proceedings based on transfer were therefore invalid and liable to be quashed. Case-Laws Income Tax Mon, 03 Dec 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=14267