https://www.taxtmi.com/caselaws?id=312576 Premises occupied by government employees were held to be let out as tenants, because residence was not required by the contract of service or by the nature of their duties. The evidence showed that some employees occupied the quarters, outsiders were also permitted to reside there, and the occupiers had exclusive possession for consideration, supported by a house allowance arrangement. On those facts, the occupation was not that of servants or mere licensees. The premises were therefore assessable under Section 127(a) of the Calcutta Municipal Act as rented occupation. en-us Tue, 14 Jan 1947 00:00:00 +0530 Mon, 26 Feb 2024 11:22:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=312576 Premises occupied by government employees were held to be let out as tenants, because residence was not required by the contract of service or by the nature of their duties. The evidence showed that some employees occupied the quarters, outsiders were also permitted to reside there, and the occupiers had exclusive possession for consideration, supported by a house allowance arrangement. On those facts, the occupation was not that of servants or mere licensees. The premises were therefore assessable under Section 127(a) of the Calcutta Municipal Act as rented occupation. Case-Laws Indian Laws Tue, 14 Jan 1947 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=312576