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
  • 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
Situ: ?
State Name or City name of the Court
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
From Date: ?
Date of order
To Date:
TMI Citation:
Year
  • Year
  • 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
By Case ID:

When case Id is present, search is done only for this

Sort By:
RelevanceDefaultDate
    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 :

        📋
        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

        <h1>Supreme Court Restores Eviction Decree, Grants One-Year Vacate Period</h1> <h3>Purushottam Das Bangur & Ors. Versus Dayanand Gupta</h3> Purushottam Das Bangur & Ors. Versus Dayanand Gupta - TMI Issues Involved:1. Termination of tenancy.2. Unauthorized alterations by the tenant.3. Violation of clauses (m), (o), and (p) of Section 108 of the Transfer of Property Act.4. Determination of 'permanent structure' under Section 108(p).5. Applicability of Section 13(1)(b) of the West Bengal Premises Tenancy Act, 1956.6. High Court's interpretation and reliance on precedents.Detailed Analysis:1. Termination of Tenancy:The landlord-appellant terminated the tenancy of the respondent-tenant through a notice under Section 106 of the Transfer of Property Act and Section 13(6) of the West Bengal Premises Tenancy Act, 1956. The trial court found that the legal notice for determining the tenancy had been served upon the tenant and decreed the suit for eviction.2. Unauthorized Alterations by the Tenant:The landlord claimed that the tenant had removed the corrugated tin-sheet roof of the kitchen and store room and replaced it with a cement concrete slab without consent. Additionally, a permanent brick and mortar passage was constructed. The trial court concluded that these alterations were carried out by the tenant and not the landlord, as the tenant's story of the landlord replacing the roof was introduced belatedly in a supplementary written statement.3. Violation of Clauses (m), (o), and (p) of Section 108 of the Transfer of Property Act:The landlord argued that the alterations violated clauses (m), (o), and (p) of Section 108, which pertain to the lessee's obligations to keep the property in good condition, not to use the property destructively, and not to erect any permanent structure without the lessor's consent. The trial court held that the tenant had made a permanent structural change in violation of these clauses.4. Determination of 'Permanent Structure' under Section 108(p):The High Court reversed the trial court's decision, stating that the replacement of the tin-sheet roof with a concrete slab did not constitute a 'permanent structure' as it did not add to the accommodation available to the tenant but was an improvement. The Supreme Court, however, emphasized that 'permanent structure' should be interpreted based on factors such as the intention behind the construction, the nature and extent of the structure, its removability, durability, and the purpose it serves. The Court concluded that the concrete slab and passage were permanent structures intended to last until the end of the tenancy, thus falling within the mischief of Section 108(p).5. Applicability of Section 13(1)(b) of the West Bengal Premises Tenancy Act, 1956:Section 13(1)(b) allows eviction if the tenant has done any act contrary to clauses (m), (o), or (p) of Section 108 of the Transfer of Property Act. The Supreme Court held that the tenant's alterations constituted a violation of Section 108(p), thus providing a valid ground for eviction under Section 13(1)(b).6. High Court's Interpretation and Reliance on Precedents:The High Court relied on precedents such as Om Prakash v. Amar Singh and Waryam Singh v. Baldev Singh, interpreting that unless waste or damage is proved, there can be no violation of clauses (m), (o), or (p). However, the Supreme Court clarified that the provisions of the West Bengal Premises Tenancy Act do not require proof of material alteration or diminished value, distinguishing it from other statutes like the Rajasthan Premises (Control of Rent and Eviction) Act and the U.P. Cantonment Rent Control Act. The Court held that the High Court's reliance on these precedents was misplaced.Conclusion:The Supreme Court allowed the appeal, set aside the High Court's order, and restored the trial court's decree for eviction. The respondent was given one year to vacate the premises, subject to filing an undertaking and paying compensation at Rs.1500/- per month from October 1, 2012, until the date of vacation.

        Topics

        ActsIncome Tax
        No Records Found