https://www.taxtmi.com/caselaws?id=152891 After compulsory purchase under Chapter XX-C, the scope of a notice requiring occupants claiming tenancy rights to vacate depended on whether section 269UE could extinguish subsisting encumbrances. The text notes the principle from C. B. Gautam that "free from all encumbrances" does not automatically destroy existing encumbrances, while completed transactions with possession already taken and compensation accepted were treated as protected. On the stated facts, the occupants were asserted tenants with a decree in their favour and possession obtained in execution, so the clarificatory paragraph in C. B. Gautam was said not to apply. The notice directed against them was therefore stated to lack jurisdiction. en-us Tue, 08 Jan 2008 00:00:00 +0530 Wed, 17 Dec 2014 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152891 After compulsory purchase under Chapter XX-C, the scope of a notice requiring occupants claiming tenancy rights to vacate depended on whether section 269UE could extinguish subsisting encumbrances. The text notes the principle from C. B. Gautam that "free from all encumbrances" does not automatically destroy existing encumbrances, while completed transactions with possession already taken and compensation accepted were treated as protected. On the stated facts, the occupants were asserted tenants with a decree in their favour and possession obtained in execution, so the clarificatory paragraph in C. B. Gautam was said not to apply. The notice directed against them was therefore stated to lack jurisdiction. Case-Laws Income Tax Tue, 08 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152891