https://www.taxtmi.com/caselaws?id=306665 Section 299 of the Mumbai Municipal Corporation Act, 1888 applies only to land not occupied by a building and to external structures such as platforms, verandahs and steps. The Act's inclusive definition of "building" in Section 3(s), read with the separate definition of "temporary building" in Section 3(sb), indicates that independent permanent structures fall within the building category unless temporary character is shown. The phrase "other structure" in Section 299 is read ejusdem generis with the listed external appendages and does not extend to standalone permanent constructions. Reliance on floor space index was rejected as conceptually unrelated to the meaning of "building" in this provision. en-us Fri, 05 Aug 2005 00:00:00 +0530 Fri, 17 Feb 2023 14:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306665 Section 299 of the Mumbai Municipal Corporation Act, 1888 applies only to land not occupied by a building and to external structures such as platforms, verandahs and steps. The Act's inclusive definition of "building" in Section 3(s), read with the separate definition of "temporary building" in Section 3(sb), indicates that independent permanent structures fall within the building category unless temporary character is shown. The phrase "other structure" in Section 299 is read ejusdem generis with the listed external appendages and does not extend to standalone permanent constructions. Reliance on floor space index was rejected as conceptually unrelated to the meaning of "building" in this provision. Case-Laws Indian Laws Fri, 05 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306665