Just a moment...

Top
Help
×

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

        whatsappJoin Channel
        Showing Results for : Reset Filters
        Case ID :

        1982 (10) TMI 215 - HC - 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

        Stamping, residential letting and bona fide need: foreign-executed document admitted, eviction upheld on concurrent findings. An instrument executed outside India and insufficiently stamped could be impounded and admitted in evidence on payment of the proper duty and penalty; the ...
                        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.

                              Stamping, residential letting and bona fide need: foreign-executed document admitted, eviction upheld on concurrent findings.

                              An instrument executed outside India and insufficiently stamped could be impounded and admitted in evidence on payment of the proper duty and penalty; the bar in the proviso to Section 32 of the Indian Stamp Act did not prevent that course, and admissibility could not later be questioned after admission. The premises were found to have been let for residential use on the basis of the pleadings, lease deed and admitted occupation. Ownership was proved through the landlord's testimony and the lease deed, with no effective rebuttal. Bona fide need under rent control law was upheld on concurrent findings that the landlord and his wife had retired and wished to reside in India, with no substantial question of law for interference in second appeal.




                              Issues: (i) Whether an instrument executed outside India and not stamped within the prescribed period could nevertheless be impounded and admitted in evidence on payment of stamp duty and penalty; (ii) Whether the premises were let for residential purposes; (iii) Whether the respondent had established ownership of the premises; (iv) Whether the respondent's need for the premises was bona fide under the rent control law.

                              Issue (i): Whether an instrument executed outside India and not stamped within the prescribed period could nevertheless be impounded and admitted in evidence on payment of stamp duty and penalty.

                              Analysis: The power of attorney had been executed in London and had not been stamped within three months of its receipt in India. The objection was raised against its admissibility. The document was impounded, and the required stamp duty and penalty were paid. Under the scheme of the Indian Stamp Act, 1899, the power to impound an insufficiently stamped document and to admit it in evidence after payment of the proper duty and penalty is distinct from the Collector's power to endorse instruments under Section 32. The bar in the proviso to Section 32 did not apply to the present situation, and once the document was admitted in evidence, its admissibility could not be questioned later.

                              Conclusion: The power of attorney was validly admitted in evidence and the objection failed.

                              Issue (ii): Whether the premises were let for residential purposes.

                              Analysis: The pleadings, the nature of the plot, the lease deed describing it as a residential plot, and the admitted use of the building as a residence supported the finding that the premises were let for residential purposes. The tenant's broad assertion of a right to use the premises for all purposes was unsupported by evidence. The question was one of fact, and the concurrent finding of the authorities below was not shown to be perverse.

                              Conclusion: The premises were held to have been let for residential purposes.

                              Issue (iii): Whether the respondent had established ownership of the premises.

                              Analysis: The respondent entered the witness box and deposed that the property belonged to him and that the lease deed related to the plot on which he had erected the building. There was no effective cross-examination on ownership. The authorities below were justified in treating the respondent's testimony, together with the lease deed, as sufficient proof of ownership. The objection that the executant of the lease deed had not been examined was inapplicable on the facts.

                              Conclusion: The respondent's ownership of the premises stood proved.

                              Issue (iv): Whether the respondent's need for the premises was bona fide under the rent control law.

                              Analysis: The respondent and his wife had retired, the respondent had ceased practice, and the property in question was his only property in Delhi. The desire to reside in India in old age was accepted as genuine. The court also noted the statutory protection available if the landlord failed to occupy the premises after eviction. The authorities below had concurrently found bona fide requirement, and that finding involved no question of law warranting interference in second appeal.

                              Conclusion: The respondent's requirement was bona fide.

                              Final Conclusion: The eviction order was upheld because the statutory objections failed and the essential ingredients for eviction on personal residential were established on concurrent findings of fact.

                              Ratio Decidendi: A document executed outside India that is insufficiently stamped may be impounded and admitted in evidence on payment of the proper stamp duty and penalty, and a concurrent factual finding of bona fide personal residential need will not ordinarily be disturbed in second appeal absent perversity or a substantial question of law.


                              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