https://www.taxtmi.com/caselaws?id=290838 For a farm house with a dwelling unit on agricultural land, general tax under Section 115 of the Delhi Municipal Corporation Act applies only to the dwelling house and the land appurtenant to it, not to the entire holding. Appurtenant land is the area necessary for the proper and convenient enjoyment of the dwelling house, and the remaining land retains its agricultural character unless used for non-agricultural or commercial purposes. The High Court could not fix a uniform half-acre norm, because the extent of appurtenance is a factual matter to be determined case by case by the assessing authority under the statute and building bye-laws. en-us Thu, 14 Sep 2006 00:00:00 +0530 Mon, 19 Oct 2020 11:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=290838 For a farm house with a dwelling unit on agricultural land, general tax under Section 115 of the Delhi Municipal Corporation Act applies only to the dwelling house and the land appurtenant to it, not to the entire holding. Appurtenant land is the area necessary for the proper and convenient enjoyment of the dwelling house, and the remaining land retains its agricultural character unless used for non-agricultural or commercial purposes. The High Court could not fix a uniform half-acre norm, because the extent of appurtenance is a factual matter to be determined case by case by the assessing authority under the statute and building bye-laws. Case-Laws Indian Laws Thu, 14 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=290838