https://www.taxtmi.com/caselaws?id=462959 A lessee in exclusive possession of government land under sanctioned terms, even without a formal lease deed, fell within the expanded statutory meaning of "owner" and was liable to property tax under the Punjab Municipal Act, 1911. The court also held that earlier civil decrees restraining house tax recovery for specified years did not create res judicata for later assessment years, because tax liability is assessed year by year and those decrees did not grant perpetual immunity. The demand was therefore sustainable for later years, but not for the two assessment years already covered by the earlier decrees. en-us Mon, 14 Jul 1997 00:00:00 +0530 Mon, 28 Jul 2025 17:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=462959 A lessee in exclusive possession of government land under sanctioned terms, even without a formal lease deed, fell within the expanded statutory meaning of "owner" and was liable to property tax under the Punjab Municipal Act, 1911. The court also held that earlier civil decrees restraining house tax recovery for specified years did not create res judicata for later assessment years, because tax liability is assessed year by year and those decrees did not grant perpetual immunity. The demand was therefore sustainable for later years, but not for the two assessment years already covered by the earlier decrees. Case-Laws Indian Laws Mon, 14 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=462959