Just a moment...
Generate professional replies, appeals, opinions to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether a doctor running a nursing home carries on "trade or business" within the meaning of the Second Proviso to Section 11(3) of the Kerala Buildings (Lease and Rent Control) Act, 1965, and whether the tenant was entitled to protection from eviction under that proviso.
Analysis: The expression "trade or business" was construed in its statutory context. The use of the composite phrase indicated a restrictive meaning, confining "business" to commercial activity and excluding a profession based on specialised skill, learning, and ethical service orientation. The authorities relied on decisions distinguishing profession from trade or business and on the legislative object of protecting tenants who belong to the weaker section of society and mainly depend on income from such trade or business for livelihood. A nursing home run by a doctor was held not to fall within that protected category on the facts of the case.
Conclusion: The tenant running a nursing home was not carrying on "business" within the meaning of the Second Proviso to Section 11(3) and was not entitled to its protection.
Final Conclusion: The order of eviction was sustained and the revision petition failed.
Ratio Decidendi: Where the statute uses the composite expression "trade or business", the term "business" must take colour from "trade" and is confined to commercial activity, not a profession such as medical practice.