Chandurkar, C.J.

1. In S.No. 328/2 in Velacherri village, the respondent has premises which is non-residential in character inasmuch as it is used for storing and packing of crackers. The total extent of 1.11 acres was assessed to Urban Land Tax. He filed an appeal against this order and the contention raised before the Tribunal was that S.No. 328/2 undoubtedly consisted of a building which was used for packing crackers but since the surrounding land which was required to be left vacant under the terms of the licence issued under the Explosives Act was not capable of being used for building purposes, the said area within a radius of 59 metres should have been excluded for the purpose of assessment. The Tribunal accepted this contention and held that 59 metres radius land has to be left without any building and, therefore, no building could be put up in the prohibited area and, therefore, that area has to be exempted for the purpose of Urban Land Tax. This order is now challenged by the Assistant Commissioner in this revision petition.

2. The contention of the Government Advocate is that though the definition of 'urban land' refers to land which is capable of being used as a buil