Just a moment...

Top
Help
AI OCR

Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page

Try Now
×

By creating an account you can:

Logo TaxTMI
>
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Case Laws - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
  • Title Only
  • Head Notes
  • Citation
Party Name: ?
Party name / Appeal No.
Law:
---- All Laws----
  • ---- All Laws----
  • GST
  • Income Tax
  • Benami Property
  • Customs
  • Corporate Laws
  • Securities / SEBI
  • Insolvency & Bankruptcy
  • FEMA
  • Law of Competition
  • PMLA
  • Service Tax
  • Central Excise
  • CST, VAT & Sales Tax
  • Wealth tax
  • Indian Laws
Courts: ?
Select Court or Tribunal
---- All Courts ----
  • ---- All Courts ----
  • Supreme Court - All
  • Supreme Court
  • SC Orders / Highlights
  • High Court
  • Appellate Tribunal
  • Tribunal / NCLT & Others
  • Appellate authority for Advance Ruling
  • Advance Ruling Authority
  • National Financial Reporting Authority
  • Competition Commission of India
  • ANTI-PROFITEERING AUTHORITY
  • Commission
  • Central Government
  • Board
  • DISTRICT/ SESSIONS Court
  • Commissioner / Appellate Authority
  • Other
In Favour Of: New
---- In Favour Of ----
  • ---- In Favour Of ----
  • Assessee
  • In favour of Assessee
  • Partly in favour of Assessee
  • Revenue
  • In favour of Revenue
  • Partly in favour of Revenue
  • Appellant / Petitioner
  • In favour of Appellant
  • In favour of Petitioner
  • In favour of Respondent
  • Partly in favour of Appellant
  • Partly in favour of Petitioner
  • Others
  • Neutral (alternate remedy)
  • Neutral (Others)
Landmark: ?
Where case is referred in other cases
---- All Cases ----
  • ---- All Cases ----
  • Referred in >= 3 Cases
  • Referred in >= 4 Cases
  • Referred in >= 5 Cases
  • Referred in >= 10 Cases
  • Referred in >= 15 Cases
  • Referred in >= 25 Cases
  • Referred in >= 50 Cases
  • Referred in >= 100 Cases
Situ: ?
State Name or City name of the Court.
Eg: Madhya Pradesh, Orissa, Hyderabad

Use comma for multiple locations.

AY/FY: New?
Enter only the year or year range (e.g., 2025, 2025–26, or 2025–2026).
Include Word: ?
Searches for this word in Main (Whole) Text
Exclude Word: ?
This word will not be present in Main (Whole) Text
From Date: ?
Date of order
To Date:

---------------- For section wise search only -----------------


Statute Type: ?
This filter alone wont work. 1st select a law > statute > section from below filter
New
---- All Statutes----
  • ---- All Statutes ----
  • Select the law first, to see the statutes list
Sections: ?
Select a statute to see the list of sections here
New
---- All Sections ----
  • ---- All Sections ----
  • Select the statute first, to see the sections list

Accuracy Level ~ 90%



TMI Citation:
Year
  • Year
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
  • 2010
  • 2009
  • 2008
  • 2007
  • 2006
  • 2005
  • 2004
  • 2003
  • 2002
  • 2001
  • 2000
  • 1999
  • 1998
  • 1997
  • 1996
  • 1995
  • 1994
  • 1993
  • 1992
  • 1991
  • 1990
  • 1989
  • 1988
  • 1987
  • 1986
  • 1985
  • 1984
  • 1983
  • 1982
  • 1981
  • 1980
  • 1979
  • 1978
  • 1977
  • 1976
  • 1975
  • 1974
  • 1973
  • 1972
  • 1971
  • 1970
  • 1969
  • 1968
  • 1967
  • 1966
  • 1965
  • 1964
  • 1963
  • 1962
  • 1961
  • 1960
  • 1959
  • 1958
  • 1957
  • 1956
  • 1955
  • 1954
  • 1953
  • 1952
  • 1951
  • 1950
  • 1949
  • 1948
  • 1947
  • 1946
  • 1945
  • 1944
  • 1943
  • 1942
  • 1941
  • 1940
  • 1939
  • 1938
  • 1937
  • 1936
  • 1935
  • 1934
  • 1933
  • 1932
  • 1931
  • 1930
Volume
  • Volume
  • 1
  • 2
  • 3
  • 4
  • 5
  • 6
  • 7
  • 8
  • 9
  • 10
  • 11
  • 12
TMI
Example : 2024 (6) TMI 204
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
RelevanceDefaultDate
TMI Citation
    No Records Found
    ❯❯
    MaximizeMaximizeMaximize
    0 / 200
    Expand Note
    Add to Folder

    No Folders have been created

      +

      Are you sure you want to delete "My most important" ?

      NOTE:

      Case Laws
      Showing Results for :
      Reset Filters
      Results Found:
      AI TextQuick Glance by AIHeadnote
      Show All SummariesHide All Summaries
      No Records Found

      Case Laws

      Back

      All Case Laws

      Showing Results for :
      Reset Filters
      Showing
      Records
      ExpandCollapse
        No Records Found

        Case Laws

        Back

        All Case Laws

        Showing Results for : Reset Filters
        Case ID :

        1973 (11) TMI 82 - SC - Indian Laws

        📋
        Contents
        Note

        Note

        -

        Bookmark

        print

        Print

        Login to TaxTMI
        Verification Pending

        The Email Id has not been verified. Click on the link we have sent on

        Didn't receive the mail? Resend Mail

        Don't have an account? Register Here

        Lease versus licence and rent-control repeal: composite deed and separate open areas justified eviction relief. A composite deed was treated in substance as creating leases, not a bare licence, because the terms showed exclusive possession and tenancy-like rights ...
                      Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                        Provisions expressly mentioned in the judgment/order text.

                            Lease versus licence and rent-control repeal: composite deed and separate open areas justified eviction relief.

                            A composite deed was treated in substance as creating leases, not a bare licence, because the terms showed exclusive possession and tenancy-like rights over the shops and sheds. Open spaces, pavements, and passages were treated as separate physical demises rather than appurtenant accommodation, so they fell outside the rent-control protection and were liable to ejectment. Repeal of the temporary rent control law did not preserve a continuing tenant's defence in pending proceedings, as the protection was not a vested substantive right and the later saving provisions did not bar relief. The eviction decree was therefore substantially upheld.




                            Issues: (i) Whether the documents created a lease, a licence, or a composite arrangement. (ii) Whether the open spaces, pavements, and passages formed part of the protected accommodation or constituted a separate demise outside the rent control protection. (iii) Whether repeal of the temporary rent control law by the later Act removed the tenant's defence in the pending proceedings and entitled the landlord to possession.

                            Issue (i): Whether the documents created a lease, a licence, or a composite arrangement.

                            Analysis: The decisive test was the intention of the parties gathered from the deed as a whole, with special weight on exclusive possession and the substance of the rights conferred. The recitals, the map, and the operative clauses showed that the arrangement was not confined to a bare permission to collect market dues. The clauses dealing with possession, letting of shops, and the power to sublet were inconsistent with a mere licence. At the same time, the transaction was not wholly uniform in its incidents, because different portions of the market were dealt with differently.

                            Conclusion: The arrangement was a composite deed and, in substance, created leases for the shops and sheds rather than a mere licence.

                            Issue (ii): Whether the open spaces, pavements, and passages formed part of the protected accommodation or constituted a separate demise outside the rent control protection.

                            Analysis: The built-up structures and the open strips were not so interdependent as to form one inseverable unit. The pavements and passages were not appurtenances to the shops and sheds, but separate physical entities dealt with in the deed and map as distinct spaces. Since "accommodation" under the rent law covered buildings and their appurtenant gardens, grounds, and out-houses, the open areas not being appurtenances did not fall within that protective definition. Their inclusion in the same document did not prevent them from being treated as a separate demise.

                            Conclusion: The open spaces, pavements, and passages were outside the protected accommodation and were liable to ejectment.

                            Issue (iii): Whether repeal of the temporary rent control law by the later Act removed the tenant's defence in the pending proceedings and entitled the landlord to possession.

                            Analysis: The earlier Act was a temporary statute and was repealed by the later Act, which also contained its own saving provisions. The Court held that the tenant's protection under the temporary law was not a vested substantive right that could survive so as to prevent enforcement of the landlord's claim after repeal. The repeal did not operate retrospectively in the forbidden sense; rather, the Court was entitled to take account of the supervening legal change while moulding relief in appeal. The suggested bar under the later public premises law was also rejected.

                            Conclusion: The repeal did not preserve a continuing defence for the tenant, and possession could be granted in light of the later law.

                            Final Conclusion: The decree for eviction was substantially upheld, with the appeals disposed of in a mixed manner and costs directed to be borne by the parties themselves.

                            Ratio Decidendi: Where a deed confers possession and substantive incidents of tenancy over part of the property, it creates a lease rather than a licence; open areas not appurtenant to the protected accommodation may be treated as a separate demise; and the repeal of a temporary rent control statute does not preserve a tenant's defence beyond the life of the statute unless the repealing law clearly saves it.


                            Full Summary is available for active users!
                            Note: It is a system-generated summary and is for quick reference only.

                            Topics

                            ActsIncome Tax
                            No Records Found