Lands and buildings, The word 'building' that which is built; a structure, edifice: now a structure of the nature of a house built where it is to stand. Includes the site of the building as its component part. A somewhat similar point arose for considera-tion in Corporation of the City of Victoria v. Bishop of Vancouver Island, AIR 1921 PC 240 with reference to the meaning of the word 'building' occurring in
s. 197(1) of the Statutes of British Columbia, 1914. It was held that the word must receive its natural and ordinary meaning as 'including the fabric of which it is composed, the ground upon which its walls stand and the ground embraced within those walls'. That appears correct meaning of 'building', D.G. Gouse and Co. (Agents) Pvt. Ltd. v. State of Kerala, AIR 1980 SC 271: (1980) 2 SCC 410: (1980) 1 SCR 804.