https://www.taxtmi.com/caselaws?id=185103 A subsisting prohibitory order and notice under income-tax recovery provisions can operate like an attachment of debt, so a tenant who reasonably believes rent cannot be paid to the landlord does not commit wilful default under the Tamil Nadu Buildings (Lease and Rent Control) Act. Non-payment in such circumstances is treated as resulting from statutory compulsion, not conscious disregard of the rent obligation. A separate eviction ground based on additional accommodation under Section 10(3)(c) cannot be sustained without amended pleadings and the mandatory finding on comparative hardship required by the proviso. The additional ground was therefore held unsustainable on the record described. en-us Mon, 16 Aug 1999 00:00:00 +0530 Sat, 30 Jul 2016 16:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185103 A subsisting prohibitory order and notice under income-tax recovery provisions can operate like an attachment of debt, so a tenant who reasonably believes rent cannot be paid to the landlord does not commit wilful default under the Tamil Nadu Buildings (Lease and Rent Control) Act. Non-payment in such circumstances is treated as resulting from statutory compulsion, not conscious disregard of the rent obligation. A separate eviction ground based on additional accommodation under Section 10(3)(c) cannot be sustained without amended pleadings and the mandatory finding on comparative hardship required by the proviso. The additional ground was therefore held unsustainable on the record described. Case-Laws Income Tax Mon, 16 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185103