https://www.taxtmi.com/caselaws?id=109287 A court-sanctioned amalgamation that vests lease, tenancy and occupancy rights in a transferee company amounts to parting with possession for the purposes of section 14(1)(b) of the Delhi Rent Control Act, even if the transfer follows commercial regulation rather than a voluntary sub-lease or assignment. The provision turns on the fact of transfer of possession, and the ground of eviction is attracted once the original tenant ceases to exist in law. The corporate veil could not be lifted to treat the original tenant as still in occupation, because there was no basis to regard the transferee's separate existence as a cloak for fraud or illegality. The eviction order was upheld. en-us Fri, 13 Aug 2004 00:00:00 +0530 Mon, 09 Jun 2014 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109287 A court-sanctioned amalgamation that vests lease, tenancy and occupancy rights in a transferee company amounts to parting with possession for the purposes of section 14(1)(b) of the Delhi Rent Control Act, even if the transfer follows commercial regulation rather than a voluntary sub-lease or assignment. The provision turns on the fact of transfer of possession, and the ground of eviction is attracted once the original tenant ceases to exist in law. The corporate veil could not be lifted to treat the original tenant as still in occupation, because there was no basis to regard the transferee's separate existence as a cloak for fraud or illegality. The eviction order was upheld. Case-Laws Companies Law Fri, 13 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109287