https://www.taxtmi.com/caselaws?id=305233 Independent flats in a multi-storied building are treated as separate assessable units for land and building tax where the statute contemplates assessment of a building or part thereof as distinct occupation units. The Rajasthan High Court reasoned that a flat is a separately identifiable place of occupation with no functional nexus to adjoining flats, and that the scheme of the Act and earlier circulars supported separate assessment. A circular directing that flats on each floor be treated as one unit was held inconsistent with the Act and incapable of overriding the statutory scheme. en-us Mon, 16 Jul 2007 00:00:00 +0530 Wed, 23 Nov 2022 15:23:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=305233 Independent flats in a multi-storied building are treated as separate assessable units for land and building tax where the statute contemplates assessment of a building or part thereof as distinct occupation units. The Rajasthan High Court reasoned that a flat is a separately identifiable place of occupation with no functional nexus to adjoining flats, and that the scheme of the Act and earlier circulars supported separate assessment. A circular directing that flats on each floor be treated as one unit was held inconsistent with the Act and incapable of overriding the statutory scheme. Case-Laws Indian Laws Mon, 16 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=305233