1. The question is whether the deduction for repairs referred to in Section 82(2) of the District Municipalities Act is to be estimated on the rental of a house together with its site or on some hypothetical rental for the house alone apart from its site. The learned District Munsiff', from whose decree this petition has been preferred, held the former view, which was that put forward by the respondent in his suit for a refund of the excess amount paid to the Municipality which refused to take the site into consideration in making the deduction.
2. It is fairly clear that throughout the Act buildings are distinguished from their sites; and that gives room for an argument that this deduction in the case of buildings must refer only to the structure of the building, apart from the site on which it stands or its compound; but I think upon a reading of the whole of Section 82(2) that the learned District Munsiff was right. That section does not say that there shall be a deduction of ten per cent. on the rental of the building It refers to lands and buildings and the amendment ' in the case of buildings only ' refers to the second category, namely, buildings. So the effect of these words 'in the case of buildings only ' is merely to distinguish the category of buildings from the category of lands. As the learned District Munsiff pointed out, except in rare cases where the site and The building are owned by separate persons, the house and the site have to be assessed together; and there is no means of ascertaining a reasonable rent for the house apart from its site. Nobody would wish to rent a house which he could not enter or leave, because he was not allowed to pass over the land around the house. The value of the building depends not only upon the qualities of the structure itself; but upon the size and amenities of the site on which it stands. Moreover, Section 82(1) makes no provision for a separate assessment of the rent apart from the site where, as is ordinarily the case, the owner of the house and the site is the same person.
3. The petition is dismissed with costs.