Land used for internal roads of the factory and play ground for workers of the factory is taxable as wealth of the company,

The Tribunal was right in law in holding that land used for internal roads of the factory and play ground for workers of the factory is taxable as wealth of the company, when the factory building has not been charged for wealth-tax . IN THE HIGH COURT OF JUDICATURE AT BOMBAY ORDINARY ORIGINAL CIVIL JURISDICTION WEALTH TAX REFERENCE NO. 118 OF 1998 Motwane Manufacturing Co. Pvt. Ltd., 222-224, Midas, Sahar Plaza, Mathurdas Vasanji Road, Andheri (E), Mumbai-59. ..Applicant Versus The Commissioner of Wealth-tax Mumbai City-I Mumbai. ..Respondents Mrs.Beena Pillai i/by D.M.Harish ...