- (1.) The question arising for decision in these appeals is the liability, for assessment of general tax under Section 132 of the Bombay Provincial Municipal Corporations Act, 1949 (the Act for short), of the basement situated at the bottom of multi-storeyed building and meant for use as parking space.
(2.) The upper floors of the building i.e. the floors excepting the basement, have all been let out or sold separately. The parking space in the basement has been held to be a "building" liable to payment of general tax by the Assessing Authority of the Municipal Corporation. Appeals preferred under Section 406 of the Act were dismissed by the Court of Small Causes. In further appeals preferred to the High Court, under Section 411 of the Act, the High Court has upheld the liability of the basement to assessment and levy of tax but has partially varied the valuation in one of the appeals.
(3.) Section 132 of the Act which is the charging section provides for the general tax being levied in respect of all buildings and lands in the city, the rateable value whereof exceeds Rs. 600. There are certain categories of buildings and lands exempted with which exemptions we are not concerned. The term "building" is defined by clause (5) of Section 2 of the Act as under: "2. (5) 'building' includes a house, outhouse, stable, shed, hut and other enclosure or structure, whether of masonry, bricks, wood, mud, metal or any other material whatever, whether used as a human dwelling or otherwise, and also includes verandahs, fixed platforms, plinths, doorsteps, walls including compound walls and fencing and the like;";