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TMI Blog1972 (11) TMI 5X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of capital assets in section 2(14)(iii) take in buildings situated on agricultural land in view of the maxim that 'whatever is attached to the soil becomes part of it ?" - - - - - Dated:- 1-11-1972 - Judge(s) : P. GOVINDAN NAIR., K. SADASIVAN. JUDGMENT The judgment of the court was delivered by GOVINDAN NAIR J.- The question referred to us at the instance of the assessee for the two ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n that for the sale of "cooly lines" it had received a sum of Rs. 30,000, for the year 1965-66 and a sum of Rs. 24,500, for the year 1966-67. The questions referred to us also proceed on the basis that there have been sales of estates and "cooly lines" separately. So there is no scope for the argument for the first time raised before us by counsel that there was only a sale of an estate and that b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... are structures erected for the housing of agricultural labourers who were working on agricultural land for the purpose of producing agricultural income and that it formed an intimate part of the agricultural land which formed the large bulk of the property transferred. He further urged that the "cooly lines" being attached to agricultural lands, "cooly lines" themselves were agricultural lands and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndia. The proposition is based on the well-known Latin maxim, quic quid inaedificatur solo solo cedit, in Parameswaran Nadar Chelapan Nadar v. Parameswaran Pillai Krishnan Nair. The above principle of English law is not applicable to India and it has long been so established. So said the Privy Council in the decision in Vallabdas Narainji v. Development Officer, Bandra. This court followed the dec ..... X X X X Extracts X X X X X X X X Extracts X X X X
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