...specified in Section 4. “Land appurtenant” defined in Section 2(g) in relation to any building, means in an area where there are building regulations, the minimum extent of land required under such...) of the Act. Any building constructed prior to the Act came into force, the holder is entitled to the extent of 500 square metres of land as appurtenant land and in any case not exceeding 500 square metres. This is referab.... “Urban land” has been defined in Section 2(o), to mean “any land situated within the limits of urban agglomeration and referred to as such area in the master plan and….” “Vacant land” has been...

...constructed before, or is being constructed on, the appointed day with the approval of the appropriate authority and the land appurtenant to such building; and (iii) in an area where there are no building regulations, the ...under the Municipal bye-laws or the building regulations, falls outside the purview of vacant land and is to be excluded from consideration in addition to ‘Land appurtenant’ as defined in Section 2(q...defined under Section 2(q) to mean ‘Land not being land mainly used for the purpose of agriculture, in an urban agglomoration, but does not include (i) land on which construction of building is not...

...of the restriction contained in the development scheme in question, it may be observed that such an area falls within the category of land appurtenant as defined by Cl. (g) of S. 2 of the Act and the...)(i)(ii) of the Act, the competent Authority while making an allowance for the built up area and the appurtenant land and the contiguous land, has to treat the said area as part of the vacant and while.... 2 of the Act, total area of a plot including the built up area and the area appurtenant thereto and the contiguous area shall be treated as vacant land while calculating the extent of vacant land...

...the date of the commencement of the Act.15. It would be worthwhile at this stage to take note of the expression “land appurtenant” as defined in Section 2(g). When...person like the predecessor-in-interest of the appellant is 500 sq. mtrs as set up under Section 4. Clauses (g) and (q) defining “vacant land” and “land appurtenant” and sub-sections (9) and (11) of...) ‘land appurtenant’, in relation to any building means—(i) in an area where there are building regulations, the minimum extent of land required under such...

...the petitioner can claim land measuring 500 sq. metres and 200 sq. metres as land appurtenant to the two tanks. 5. The expression land appurtenant has been defined in Section 2(g)...the Competent Authority. Although, in the aforesaid Full Bench decision, it has been held that the owner of the property can claim 500 square meters as land appurtenant in respect of each shed when the sheds are contiguous. ...two tanks. The Competent Officer allowed 500 square metres as land appurtenant to one tank and 200. sq. metres as land appurtenant to another tank. The covered area of the first tank is 20 9 per square...

...constructed before, or is being constructed on, the appointed day and the land appurtenant to such building:xxxxxx8. Proviso is omitted as unnecessary.“Land ...day has been defined in S. 2(a) of the Act) and there is some vacant land appurtenant to the said building, land which is built upon and any area which is left out in accordance with the building...approval of the appropriate authority and the land appurtenant to such building; and(iii) in an area where there are no building regulations, the land occupied by any building which has been...

...provision is Section 2(g), on which reliance has been placed by the respondents, which defined the expression “land appurtenant” in the following words:“(g...) which defined land: appurtenant, is meaning an area which, as per the building regulations, is required to be kept as open space for enjoyment of such building which is not to be in excess of 500...of land was appurtenant thereto.5. By order dated 12th June, 1980 the competent Authority held that the plot was under construction on 17th February, 1976 and that there was an excess...

...limit fixed by the Act?8. “Dwelling unit”, “land appurtenant” and “vacant land” have been defined by Section 2:“2. Definitions.—In this Act...such building or portion, used solely for the purpose of residence;(g) ‘land appurtenant’, in relation to any building, means...with the approval of the appropriate authority and the land appurtenant to such building; and(iii) in an area where there are no building regulations...

...is being constructed on the appointed day with the approval of the appropriate authority and the land appurtenant to such building; and(iii) in an area where there are no building regulations, the land occupi...SC 1567 that while computing the holding of vacant land of a person, building and the appurtenant land thereto shall be excluded. As such, the properties under items 2 and 3 stand automatically...the Act, falls for consideration while construing the provisions contained under Sections 2(q) and 4(9) read with Section 4(11) of the Act. Section 2(q) of the Act defines ‘vacant land’ as land, not...

...required to be left open under the municipal bye-laws or the building regulations, falls outside the purview of vacant land and is to be excluded from consideration in addition to ‘land appurtenant’ as defined in..., therefore, was not covered by provisions of the Act. As for the other properties he claimed benefit of land appurtenant. The competent authority determined 12, 364.10 square metres of land as surplus with...considering the covered area of 554 sqr, meters and after determining land appurtenant to it, there was no surplus land left. As regards shops the entire area was covered and, therefore, the same is liable to...

...upon with the approval of the appropriate authority. Such land would not be vacant land. Further, the land appurtenant of such building would also not be vacant land. The word “land ...respondents would be entitled to a total area of 57-78 square metres (as the built up total) plus 500 square metres as land appurtenant thereto besides 1500 square metres of vacant land. If the total...the Act. It is also argued that the quantum of appurtenant land varied according to the extent and nature of the built up area. Having heard the learned counsel for the parties and perused the...

...for the enjoyment of the building. Land appurtenant in relation to a building under clause (i) of Section 2(g) is defined to mean the minimum extent of land required under...appurtenant under Section 2(g) would be as follows: (i) Land on which building has been constructed 2650 sq. ft. (ii) Appurtenant land...under S. (2)(g)(i) subject to a maximum of 500 sq. Metres. 5300 sq. ft. (iii) Additional appurtenant land under S. 2(g)(i) because the building was constructed before...

...200 sq. meters as land appurtenant to the two tanks.5. The expression land appurtenant has been defined in Sec. 2(g) of the Act which reads as under:—“Land ...square meters as land appurtenant in respect of each shed when the sheds are contiguous.10. The question still remains as to whether the tank is a building. As already stated, the expression ‘building’ has not been ...500 square meters as land appurtenant to one tank and 200 sq. meters as land appurtenant to another tank. The covered area of the first tank is 20.9 per square meters and of the other tank, the...

....11. The expression “land appurtenant thereto” occurring in s. 54 of the Act has not been defined. It must, therefore, be understood in its popular and non-technical sense. It is not...given irrespective of other considerations. We have already stated that the expression “land appurtenant thereto” was defined in a primary sense for purposes of s. 5(1)(ivc) of the...circumstances of the case, the entire land or any part of it could be treated appurtenant to the building for the purpose of applying the provisions of section 5.4 of the Income-tax Act, 1961...

...) the words “land appurtenant” have been defined as follows:“(g) ‘land appurtenant’, in relation to any building, means—(i) in an area where there are building...treated as land appurtenant. “Dwelling Unit” is defined in Section 2(e). In relation to a building or a portion of a building it means a unit of accommodation, in such building...prescribes the ceiling limit with reference to four categories of urban agglomeration. “Vacant land” is defined in Section 2(q) of the Act which reads as follows:“(q) ‘vacant land’ means land...

...appurtenant thereto has not been defined under the Act and it is understood in popular non-technical sense The definition given to the same either under the Wealth Tax act or urban land (ceiling...as "and" in the context of section 54, the reasoning is that section does not contemplate two separate sales of building and appurtenant land. If appurtenant land can be sold independently, it ceases...capital asset. A house consists of building and land appurtenant thereto. Hence building as well as appurtenant land should be long term capital asset. In the instant case, land is long term capital asset...

... appearing................ Section 2(8) of the said Act defined " Land " to mean: "(a) land which is used for agricultural purpos...law relating to land tenures in force in the State of Bombay within the meaning of Art. 31A(2)(a) of the Constitution and the word 'estate' as defined by S. 2(5) Of the Code clearly applied not only to...appurtenant to such dwelling houses. (ii)........................................................" "Landholder " was defined in s. 2(9) of the...

...Assessing Officer considered the significance of the land appurtenant thereto as defined in Section 5(1)(ivc) of the Wealth-tax Act. Though we are concerned with the income-tax...and circumstances of the case, the Appellate Tribunal was correct in law in placing reliance on the definition of 'land appurtenant' as given in Section 5(1)(ivc) of the Wealth-tax Act...the Act would not be attracted. The Assessing Officer was, however, of the view that the land in question was not appurtenant to the residential house being nearly 300 ft. away from the building. He...

...by any building and the land appurtenant to such building under S. 2(g)(i) of the Act define land appurtenant to any building (i) in an area where there are building regulation to be kept as open space for enjoymen...regulations, the land occupied by any building which has been constructed before or is being constructed on, the appointed day with the approval of the appropriate authority and the land appurtenant to...day and the land appurtenant to such building.Provided that where any person ordinarily keeps his cattle, other than for the purpose of dairy farming or for the purpose of breeding of...