TaxTMI 
TaxTMI 
1966 (3) TMI 83
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....spondents are the owners of a brick kiln located on the two plots nos. 596 and 597 in Mauza Sarwat, Pargana and District Muzaffarnagar. They leased out the brick kiln to the appellant under a registered lease deed dated December 29, 1950. The lease was to take effect from January 1, 1951 and terminate on September 30, 1953. The rent was fixed at Rs. 41 per mensem payable annually in the month of October. The rent for the period October 1, 1952 to September 30, 1953 remained due against the appellant. The respondents filed a suit (no. 1125 of 1953) in the Court of Munsif Muzaffarnagar for the recovery of Rs. 492 being arrears of rent from October 1, 1952 to September 30, 1953. The suit was contested by the appellant who pleaded that after th....
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....gh Court held that the brick kiln was a "building" within the meaning of S. 9 of the Act and the title to the two plots of land did not vest in the State and the respondents acquired the right of statutory tenants under a. 9 of the Act and they had a right to demand rent from the appellant under the terms of the lease. The High Court accordingly allowed both the Second Appeals and granted a decree to the respondents for the entire amount of rent claimed. Section 4 of the Act deals with the acquisition of the interest of intermediaries. The section provides as follows: "4. (1) As soon as may be after the commencement of this Act the State Government may, by notification, declare that as from a date to be specified, all estates situate ....
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....on land to which clauses (a) to (c) of sub-section (1) of section 18 apply and, (ii) in all sub-soil in such estate including rights, if any, in mines and minerals, whether being worked or not; shall cease and be vested in the State of Uttar Pradesh free from all encumbrances;" Section 9 of the Act states: "9. All wells, trees in abadi and all buildings situate within the limits of an estate, belonging to or held by an intermediary or tenant or other person, whether residing in the village or not, shall continue to belong to or be held by such intermediary, tenant or person, as the case may be, and the site of the wells or the buildings with the area appurtenant thereto shall be deemed to be settled with him by the State Government....
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....burn, J. observed in R. v. Neath Canal Navigation (40 L J. M. C. 197.) "The masonry on the sides of a canal is not sufficient to constitute it a 'building'. A London street, though paved and faced with stonework, would yet be 'land', whilst the Holborn Viaduct would be a 'building." The question for determination in the present case, therefore, is whether the kiln leased out to the appellant is a "building" within the meaning of S. 9 of the Act. It has been found by the first appellate court that the brick kiln has no site and is not a roofed structure. It was a mere pit with some bricks by its sides. It is also admitted in this case that there was no structure standing on the Bhatta. Upon these facts, it is clear ....