Owner of house property, annual charge, etc., defined
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....er in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred; (ii) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate ; ^1[(iii) a member of a co-operative society, company or other association of pers....
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...., shall be deemed to be the owner of that building or part thereof;] (iv) ^2[****] (v) ^3[****] (vi) taxes levied by a local authority in respect of any property shall be deemed to include service taxes levied by the local authority in respect of the property. ************* NOTES:- 1. Substituted vide Section 6 of the Finance....
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