https://www.taxtmi.com/caselaws?id=22899 Where land is let for more than one year and the tenant or a person deriving title from the tenant erects a building on it, section 112(2) of the Karnataka Municipal Corporations Act fastens primary property tax liability on that tenant or person. The general rule under section 112(1), which places liability on the lessor in ordinary lettings, does not govern such tenant-built structures on leased land. On the facts described, the lease permitted construction on vacant land, the demand related to buildings raised by the lessee and later sub-let, and the reimbursement question under section 112(6) was left for separate proceedings. en-us Tue, 12 Jun 1990 00:00:00 +0530 Tue, 15 Dec 2009 12:19:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=22899 Where land is let for more than one year and the tenant or a person deriving title from the tenant erects a building on it, section 112(2) of the Karnataka Municipal Corporations Act fastens primary property tax liability on that tenant or person. The general rule under section 112(1), which places liability on the lessor in ordinary lettings, does not govern such tenant-built structures on leased land. On the facts described, the lease permitted construction on vacant land, the demand related to buildings raised by the lessee and later sub-let, and the reimbursement question under section 112(6) was left for separate proceedings. Case-Laws Income Tax Tue, 12 Jun 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=22899