1987 (4) TMI 134

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....area of 115 cents. The built up area is 17.5 cents. Under r. 1BB if the unbuilt land exceeds the specified area by 10 per cent but not 15 per cent 30 per cent of the value has to be added. Since the unbuilt area of 97.5 cents was more than the specified area of 80.5 cents by 10 per cent, the assessee added 30 per cent to the capitalised value of the maintainable rent and returned the value of Rs. ....

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....tting the road on one side with vacant area used as a garden in front. It may be possible to bifurcate the property inasmuch as a large area of unbuilt land is available in front the house. But that does not by itself mean that the property can be visualised as two units-one having the building and the other as a vacant site, as long as the entire unit is treated as one and also used as one both b....