28. Meaning of 'rent' and 'other receipts'.

'Rent' includes a payment by the tenant for work to maintain or repair the leased premises1, which the lease2 does not require the tenant to carry out3.

The normal technical meaning of 'rent' has been held to be payments reserved by the lessor on the demise of the land4 but it has been extended to cover compensation under the Compensation (Defence) Act 19395 as well as royalties6, and royalties into which a rent is merged7. Mining rent, including royalties payable in respect of mines, quarries and other concerns, is, however, taxed under separate provisions8. A premium9 or any like sum