Ray, C. J. - (1.) This appeal by certificate turns on the meaning of the expression "house" as used in Section 89 of the Bombay Village Panchayats Act, 1933 (hereinafter referred to as the Act).
(2.) The respondent is a village Panchayat constituted under the provisions of the Act. In exercise of powers conferred on it for imposition of taxes on houses under Section 89 of the Act, the respondent by a resolution dated 24 February, 1952 imposed tax on houses within its jurisdiction. The resolution of 24 February, 1952 decided to levy a tax on house at the rate of Annas -/4/- for every Rs. 100. The resolution further decided that the basis for valuation for a room of old house would be Rs. 100/-, for a room of new house Rs. 125/- and for Verandah (Padvi) Rs. 25/-.
(3.) By another resolution dated 10 August, 1964 the respondent revised the tax on house at the rate of 40 np for Rs. 100/-. The resolution further said that for factories as a concession the tax would be 25 np for Rs. 100/- on capital value.;