Explanation:

The term "Precincts" in Oxford Dictionary is defined as Follows

i. the area within the walls or perceived boundaries of a particular building or place

ii. area in a town designated for specific or restricted use, especially one which is closed to traffic

Therefore from the general meaning of the term "precincts" it means any closed area surrounded bywalls or boundaries. Though the expression used above "premises including precincts" means "both premises with and premises without precincts. Where premises is a building it would included a precincts also, but where the premises are lands they would not have precincts. Thus both buildings and lands are covered by the above expression. It was held in State of Bombay vs. Ardeshir Hormosji Bhiwandiwala2 that lands in which the process of manufacturing salt is carried on is a factory.