JUDGMENT

B.P. Jeevan Reddy, J.-Leave granted.

2. 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)". The question is whether the farm houses within the Delhi Municipal Corporation area are exigible to general tax as "dwelling houses."

3. The respondent owns an extent of about 13 bighas in the Revenue estate of village Bijwasan, Tehsil Mehrauli, New Delhi. According to him, he carries on agricultural operations thereon. He constructed a building on the said land, which, according to him, is occupied for purposes connected 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 not occupied on a permanent basis but only occasionally as and when they visit the farm. The contention of the respondent before the High Court was that since the said building is connected with the agricultural being carried on over the sa