https://www.taxtmi.com/caselaws?id=23633 A lessee who constructs buildings on leased land forming part of the premises may be treated as a superior lessor and held primarily liable for property tax under the municipal scheme. The lease and sub-lease showed the vacant land and structures were one unit, so the property remained within the taxing provisions; the contention that only the owner was liable was rejected. A challenge to the enhanced annual rental value was also not entertained in writ jurisdiction because the statute provided an adequate appellate remedy, and the demand was upheld. The writ petitions were dismissed. en-us Fri, 19 Jan 1990 00:00:00 +0530 Tue, 22 Dec 2009 18:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=23633 A lessee who constructs buildings on leased land forming part of the premises may be treated as a superior lessor and held primarily liable for property tax under the municipal scheme. The lease and sub-lease showed the vacant land and structures were one unit, so the property remained within the taxing provisions; the contention that only the owner was liable was rejected. A challenge to the enhanced annual rental value was also not entertained in writ jurisdiction because the statute provided an adequate appellate remedy, and the demand was upheld. The writ petitions were dismissed. Case-Laws Income Tax Fri, 19 Jan 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=23633