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I.T.AS NOS.172 TO 174/KB OF 1983-84, DECIDED ON 1ST FEBRUARY, 1979. versus I.T.AS NOS.172 TO 174/KB OF 1983-84, DECIDED ON 1ST FEBRUARY, 1979.


The ground rent of section 2 (m) and 3 properties is a charge on the property and such liability should be treated as a loan considered under section 2 (m) of the Act, which is capable of the total value of the property. Is. For the purpose of reaching its original value

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