summarise the case in the prescribed manner south african legal practise council vs shirinda
Please give two (2) judgments/orders where the National Green Tribunal has enforced rights or passed directions relating to protection of environment. ( Consider Indian Law & Air or chemical Waste example)
Read the case and summarise it
(5) Sub-section (4) shall not apply where the fair market rent is included in the income of the lessee chargeable to tax under the head "Salary".
(6) Income under this section derived by an individual or an association of persons shall be liable to tax at the rate specified in Division VIA of Part 1 of the First Schedule.]
(7) The provisions of sub-section (1) shall not apply in respect of an individual or association of persons who derive income chargeable to tax under this section not exceeding two hundred thousand rupees in a tax year and does not derive taxable income under any other head.
1. Income from the property. - (1) The rent received or receivable by a person (for) a tax year, other than rent exempt from tax under this Ordinance, shall be chargeable to tax in that year under the head "Income from Property".
(2) Subject to subsection (3), "rent" means any amount received or receivable by the owner of land or a building as consideration for the use or occupation of, or the right to use or occupy, the land or building, and includes any forfeited deposit paid under a contract for the sale of land or a building.