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Ravichandran (legal profession)     06 May 2009

premises occuppied by advocate is residential or commericial

I am interested to know whether premises used for advocate proffesion is residential or commercial



 19 Replies

A V Vishal (Advocate)     06 May 2009

Dear Ravi

Could you be more clear about your query?

N.K.Assumi (Advocate)     07 May 2009

In addition to Vishal, please state whether the building belongs to advocate occuied by him or whether he is paying rent?

Ravichandran (legal profession)     07 May 2009

I am leasehold lessee of temple and I am paying vacant land rent to temple

 The vacant land belongs to temple and building belongs to my father, on aforesaid building I am advocate office at ground floor and first floor I am occuppating with residential purpose whether occupation for advocate profession is residential or commercial

Y V Vishweshwar Rao (Advocate )     07 May 2009

 it is Advocate's individual  Professional Office cum Residence - it Can not  be treated as Commercial .

A W K Mecci (Advocate)     07 May 2009

Dear Friend,

Some two years ago, the honourable Supreme Court has ruled that the advocates can operate from the premises located in residential areas and such premises are not to be classified as commercial ones. 

I don't remember exactly the case details, but it was between an advocate and a municipal corporation where the municipal authorities had assessed property tax on the premises occupied by an advocate in residential area  as commercial.  May be this case originated from Bihar or UP.

Charms, A W K Mecci, Bangalore.

 

A V Vishal (Advocate)     07 May 2009

Question 3
Whether residential buildings partially or fully used for commercial purpose are liable for tax?
Answer
Yes, the built up covered area of the residential building used for commercial activity has to be taken into account for calculating the tax.
Question 4
Whether religious buildings are liable to be taxed?
Answer
Religious buildings are exempted from payment of tax. However the built up area in the religious building used for commercial activity is liable to be taxed.

adv. rajeev ( rajoo ) (practicing advocate)     07 May 2009

If an advocate is having his office in the residence in where he is staying, is not commercial, but if u have given an office on rentl basis then it is commericial for u.

A W K Mecci (Advocate)     07 May 2009

Dear Friends,

It is very clear, if an advocates practices from his own premises it is not classified as commercial, whether the premises is located in a commercial or residential area; , if an advocates practices from a rented premises in a residential area, again it is not classified as commercial;  but if an advocate practices from a rented premises in a commercial building in a commercial area, then it is classified as commercial for property tax purposes only.

Good Luck

A W K Mecci, Bangaalore.

Guest (Guest)     07 May 2009

If the advocate office is within the portion of his residence, it's not to be termed as 'commercial'.  As Mr. Rajiv has elaborated, if the office is hired for rent and is located separately it is to be termed as commercial.  Mr. Mecci has mentioned about a case law.  I too have seen it somewhere.  Please try to obtain the case law and if possible post the link. Tks.

A W K Mecci (Advocate)     07 May 2009

Dear Friends,

If my memory is correct, the SC ruling was in respect of a case between an advocate and Bhopal Municipal Corporation, Madhya Pradesh.

Charms,

A W K Mecci, Bangalore.

A V Vishal (Advocate)     07 May 2009

Dear Friends

All are pretty confused!

Ravichandran (legal profession)     08 May 2009

could you give any judgment in this regards

Prabhat Kumar (Advocate)     08 May 2009

The building in occupied by an advocate is residential or commercial always depends on the location of the building as per town planning of the city. if the building falls in the commercial area then it is commercial building otherwise if it falls within residential area then its a residential building, despite of the fact that same is occupied by an advocate who resides there as well as runs his office.

Kiran Kumar (Lawyer)     09 May 2009

Prabhat ji is correct. the nature of building and the nature of lease deed or intention at the time of granting property for lease all such facts are improtant to be considered. recently, P&H has declare Lawyer's profession is a business, this December 2008 judgment, u ll find few by SC also.

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