https://www.taxtmi.com/caselaws?id=305232 A separate residential quarter or bungalow used as an independent dwelling for an employee and his family remains a distinct "building" for house-tax purposes under the Punjab Municipal Act, 1911. Common walls or other shared structural features do not justify treating adjoining units as one composite building, because the statutory meaning of "building" covers each house used for human habitation. The assessment authority cannot expand that meaning merely to increase revenue, and clubbing separate residential units for house-tax assessment is impermissible. en-us Wed, 04 Aug 1999 00:00:00 +0530 Wed, 23 Nov 2022 14:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305232 A separate residential quarter or bungalow used as an independent dwelling for an employee and his family remains a distinct "building" for house-tax purposes under the Punjab Municipal Act, 1911. Common walls or other shared structural features do not justify treating adjoining units as one composite building, because the statutory meaning of "building" covers each house used for human habitation. The assessment authority cannot expand that meaning merely to increase revenue, and clubbing separate residential units for house-tax assessment is impermissible. Case-Laws Indian Laws Wed, 04 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305232