30 November 2010
Distance from municipal limits for the purpose of section 2(14)(iii) has to be taken in terms of approach by road and not as per straight line distance on a horizontal plane . If principle of measurement of distance is considered straight line distance on horizontal plane or as per crow’s flight then it would have no relationship with the statutory requirement of keeping in view the extent of urbanization.
FOR DETAILS Pl refer
CIT v. Satinder Pal Singh, ITA No. 646 of 2009, Decided on: January 7, 2010 by HIGH COURT OF PUNJAB AND HARYANA.
30 November 2010
Sir, MY QUERY WAS RELATED TO THE PLACE FROM WHERE WE NEED TO CALCULATE THE DISTANCE OF 8 KMS FOR THE PURPOSE OF CAPITAL GAIN. IE. THE PLACE OF THE CITY FROM WHERE WE HAVE TO COUNT THE DISTANCE EG. FROM BUS STOP OR RAILWAY STATION OR ZERO MILE ETC.
03 August 2024
For the purpose of determining whether a land is situated within municipal limits for capital gains purposes, the distance of 8 kilometers is typically measured from the **periphery or boundary of the municipal limits**. The specific point of reference can vary based on local regulations and the administrative practices of the municipal authority. Here’s how you generally approach this measurement:
### Measuring the 8-Kilometer Distance
1. **Municipal Limits or Boundaries:** - The measurement should be taken from the boundary of the municipal corporation or municipality where the land is located. This boundary is defined by the jurisdiction of the municipal body and is often documented in municipal records or maps.
2. **Determining the Reference Point:** - **Zero Mile or Zero Point:** In some areas, there might be a designated "zero mile" or "zero point" from which distances are measured. This could be a central landmark or a prominent location in the city, such as a central bus stop, railway station, or a well-known monument. - **Local Government Authority:** The exact point of reference for measuring the 8 km distance can be clarified with local municipal authorities or planning departments, as they can provide the most accurate guidance based on local practices.
3. **Verification with Local Authorities:** - It's advisable to consult with local municipal authorities or land revenue departments to get precise information on the exact point from which the 8 km distance should be measured. This ensures compliance with the local regulations and avoids any discrepancies.
### Practical Steps
1. **Check Municipal Records:** - Obtain or refer to the municipal boundaries map from the local municipal corporation or government office.
2. **Measure from the Boundary:** - Use a reliable distance-measuring tool or software to measure 8 kilometers from the boundary of the municipal limits.
3. **Consult with Professionals:** - For accurate measurement and compliance, consider consulting a surveyor or legal professional specializing in real estate or land transactions.
### Summary
To determine if a land is within municipal limits for capital gains purposes, measure the distance of 8 kilometers from the boundary of the municipal limits. The exact starting point for this measurement can vary, so consulting local authorities for specific guidelines is recommended. This ensures that your measurement aligns with local regulations and practices.