9911796707
TMI Blog1962 (4) TMI 98X X X X Extracts X X X X X X X X Extracts X X X X ..... the Cantonments Act, 1924, for the decision of these questions. Admittedly half of this Bungalow had been. appropriated under the provisions of the Cantonments (House Accommodation) Act No. VI of 1923 on a lease by the Central Government and was being used at the relevant time by some military officer for his residence. It was also admitted that the assessment list was signed originally by three of the four persons who formed the assessment committee and was signed by the fourth member a few days later. The appellate officer set out these circumstances in his statement and then formulated the three questions thus .lm15 1. Whether the occupation of the property by a Military Officer under the above circumstances amounts to user thereof for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n controversy it is necessary first to take note of the scheme of appropriation of houses under the Cantonments (House Accommodation) Act, No. VI of 1923. Under s. 5 every house situate in a Cantonment is liable to appropriation by the Central Government on a, lease in the manner and subject to the conditions provided in the Act. Section 6 provides that (a) where a military officer stationed in the Cantonment or a President of a military mess in the Cantonment applies in writing to the officer commanding of the Station that he is unable to secure suitable accommodation by private agreement and no government property is available for the purpose and the Officer Commanding is satisfied of the truth of the facts stated or(b) the Officer Comman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ouse. It is clear from this resume of some of the provisions of the Act that where as the appropriation can take place under the conditions mentioned in s.6 what happens on the appropriation having been made is that the house is made over to the possession of the Officer Commanding on behalf of the Central Government. What if; done with the house thereafter is not dealt with by the Act. Coming now to the provisions of the Cantonments Act, 1924, we have to consider first s. 65, which is in these words :- 65. Save as otherwise expressly provided in the notification imposing the tax, every tax assessed on the annual value of buildings or lands or of both shall be leviable primarily upon the, actual occupier of the property upon which t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion from the tax on property. It is in these words: The following buildings and lands shall be exempt from any tax on property other than a tax imposed to cover the cost of specific services rendered by the Board, namely :- (a) places set apart for public workshop and either actually so used for no other purpose; (b) buildings used for educational purposes and public libraries, play-grounds and dharam salas which are open to the public and from which no income is derived; (c) hospitals and dispensaries maintained wholly by charitable contributions; (d) burning and burial grounds, not being the property of the Government or a Board, which are controlled under the provisions of this Act; (e) buildings or lands vested in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of the Government. It is to be made clear that while it is known that this portion of the building was appropriated by the government on lease under s. 7 of the Cantonments ( House Accommodation) Act, it is not the appellant's case that the occupation of the Military Officer was as a sub-lessee of the government. Mr. Sen's argument proceeded on the basis that the government being the lessee of this portion of the building permitted a Military Officer to occupy it. The question we have to consider is whether oil such occupation by the Military Officer the building ceased to be in ',-,he occupation of the Central Government, the lessee. It is worth noticing that while s. 65 (1) speaks of actual occupation by the owner and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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