The question is whether the farm houses within in the Delhi Municipal Corporation area are exigible to general tax as dwelling houses.
According to him, he carries on agricultural operations thereon.
He companystricted building on the said land, which, according to him, is occupied for purposes companynected with agricultural operations on the said land and wherein the respondent and his family members stay whenever they visit the farm.
According to the respondent, further the building is number occupied on a permanent basis farm.
The respondent owns an extent of about 13 bighas in the Revenue estate of village Bijwasan, Tehsil Mehrauli, New Delhi.
P. JEEVAN REDDY, J. Leave granted.
This appeal involves the interpretation of clause c of sub section 4 of Section 115 of the Delhi Municipal Corporation Act, 1957.
Sub Section 4 levies, what is called, a General Tax on all lands and buildings in Delhi except C agricultural lands and buildings other than dwelling houses .
