November 26, 2014

Legal Puzzle : Are Mobile Towers "Building" or "Temporary Structure" for House Tax purpose?

If you put up a temporary construction on rooftop of your house, it may not be taxable for house tax purpose.

But if you put up a mobile tower, and start earning rent from it, it is a different matter.

Some High Courts have taken view that it is "building" and therefore house tax is payable.

Some other High Courts have taken view that it is "Temporary Structure" therefore not a "building", and therefore not liable to house tax.

Supreme Court has yet to decide this issue.

Haresh Raichura
26/11/14


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