{"id":7443,"date":"2019-09-24T07:23:52","date_gmt":"2019-09-24T07:23:52","guid":{"rendered":"http:\/\/itatonline.org\/digest\/sarovar-hotels-p-ltd-v-dy-cwt-2019-307-ctr-791-176-dtr-209-bom-hc\/"},"modified":"2019-09-24T07:23:52","modified_gmt":"2019-09-24T07:23:52","slug":"sarovar-hotels-p-ltd-v-dy-cwt-2019-307-ctr-791-176-dtr-209-bom-hc","status":"publish","type":"post","link":"https:\/\/itatonline.org\/digest\/sarovar-hotels-p-ltd-v-dy-cwt-2019-307-ctr-791-176-dtr-209-bom-hc\/","title":{"rendered":"Sarovar Hotels (P) Ltd v. Dy.CWT (2019) 307 CTR 791 \/ 176 DTR 209 (Bom.)(HC)"},"content":{"rendered":"<p>Dismissing the appeal\u00a0 the Court held that ,the expression <em>&#8220;the construction of building not permissible under any law in force&#8221;<\/em> cannot be equated with regulatory requirement of any statutory provision which mandates obtaining of permission from the Competent Authority .Restriction and prohibition are two different concepts; building regulations may amount to restriction of development of land but not prohibition of putting up construction thereon; Tribunal was right in holding that lands were includible in net wealth as &#8216;urban land&#8217; under s. 2(ea)(v) (WTA Nos. 414, 415, 418, 425 &amp; 426 of 2016 dt. 03-12-2018) (AY. 2007-08)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S. 2(ea)(v) of : Urban Land-Expression &#8220;the construction of building not permissible under any law in force&#8221; cannot be equated with regulatory requirement of any statutory provision which mandates obtaining of permission from the Competent Authority-Restriction and prohibition are two different concepts- Tribunal was right in holding that lands were includible in net wealth as &#8216;urban land&#8217;.<\/p>\n","protected":false},"author":3,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[1],"tags":[],"class_list":["post-7443","post","type-post","status-publish","format-standard","hentry","category-digest"],"acf":[],"jetpack_featured_media_url":"","jetpack_shortlink":"https:\/\/wp.me\/p9S2Rw-1W3","jetpack-related-posts":[],"jetpack_sharing_enabled":true,"_links":{"self":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7443","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/comments?post=7443"}],"version-history":[{"count":1,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7443\/revisions"}],"predecessor-version":[{"id":7444,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/posts\/7443\/revisions\/7444"}],"wp:attachment":[{"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/media?parent=7443"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/categories?post=7443"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/itatonline.org\/digest\/wp-json\/wp\/v2\/tags?post=7443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}