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    <title>1952 (11) TMI 13 - Supreme Court</title>
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    <description>Premises legally belonging to a local authority fall within the section 4(1) exemption of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, and that exemption attaches to the premises itself rather than only to the immediate landlord-tenant relationship. Although the lessee had constructed the building at his own cost, the lessor retained dominant ownership and control under the lease covenants, so the premises continued to belong to the local authority for exemption purposes. As the Act did not apply, the jurisdictional bar in section 28 was inapplicable and the City Civil Court retained jurisdiction.</description>
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    <pubDate>Wed, 05 Nov 1952 00:00:00 +0530</pubDate>
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      <title>1952 (11) TMI 13 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=169693</link>
      <description>Premises legally belonging to a local authority fall within the section 4(1) exemption of the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947, and that exemption attaches to the premises itself rather than only to the immediate landlord-tenant relationship. Although the lessee had constructed the building at his own cost, the lessor retained dominant ownership and control under the lease covenants, so the premises continued to belong to the local authority for exemption purposes. As the Act did not apply, the jurisdictional bar in section 28 was inapplicable and the City Civil Court retained jurisdiction.</description>
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      <pubDate>Wed, 05 Nov 1952 00:00:00 +0530</pubDate>
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