Owner of house property, annual charge, etc., defined

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....ection 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 persons to whom a building or....

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....at 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 Act, 1987 w.e.f. 01-04-1988 before it was read as, "(iii) a member o....