https://www.taxtmi.com/caselaws?id=306664 For purposes of clause secondly of Section 16 of the Punjab Pre-emption Act, 1913, the phrase "building or other structures" was treated as broad enough to include sheds, walls, and similar erections existing on the land at the time of sale. The lessee's ownership of those structures at the relevant time was not defeated merely because they had been erected during the lease and could be removable on expiry. The statutory preference therefore extended to the owner of such structures even where the constructions were not massive or permanent, and the challenge to that interpretation failed. en-us Sat, 20 Jan 1923 00:00:00 +0530 Fri, 17 Feb 2023 14:53:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=306664 For purposes of clause secondly of Section 16 of the Punjab Pre-emption Act, 1913, the phrase "building or other structures" was treated as broad enough to include sheds, walls, and similar erections existing on the land at the time of sale. The lessee's ownership of those structures at the relevant time was not defeated merely because they had been erected during the lease and could be removable on expiry. The statutory preference therefore extended to the owner of such structures even where the constructions were not massive or permanent, and the challenge to that interpretation failed. Case-Laws Indian Laws Sat, 20 Jan 1923 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=306664