Owner of house property, annual charge, etc., defined

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... in connection with an agreement to live apart, or to a minor child not being a married daughter, shall be deemed to be the owner of the house property so transferred; (ii) the holder of an impartible estate shall be deemed to be the individual owner of all the properties comprised in the estate ; 1[(iii) a member of a co-operative society, company or other association of persons to whom a buil .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... that building or part thereof;] (iv) 2[***] (v) 3[***] (vi) taxes levied by a local authority in respect of any property shall be deemed to include service taxes levied by the local authority in respect of the property. ----------------------------------------- Notes :- 1. Substituted by the Finance Act, 1987, w.e.f. 1-4-1988. 2. Clauses (iv) and (v) omitted by the Finance Act, 2001, w.e .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X