https://www.taxtmi.com/caselaws?id=185129 Premises let as an office must be used in accordance with that commercial purpose; using them instead as a godown for storage of records can constitute a change of user under the Goa, Daman & Diu Buildings (Lease, Rent & Eviction) Control Act, 1968. The common parlance meaning of the lease description controls, so an office is distinct from a warehouse or storage place. On the facts, the concurrent finding was that the premises had ceased to function as an office and were being used as a godown. A later plea that some banking activity had resumed did not cure the change of user because the required regulatory permission for banking at the premises was not shown. en-us Mon, 05 Jul 2004 00:00:00 +0530 Mon, 01 Aug 2016 16:39:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185129 Premises let as an office must be used in accordance with that commercial purpose; using them instead as a godown for storage of records can constitute a change of user under the Goa, Daman & Diu Buildings (Lease, Rent & Eviction) Control Act, 1968. The common parlance meaning of the lease description controls, so an office is distinct from a warehouse or storage place. On the facts, the concurrent finding was that the premises had ceased to function as an office and were being used as a godown. A later plea that some banking activity had resumed did not cure the change of user because the required regulatory permission for banking at the premises was not shown. Case-Laws Indian Laws Mon, 05 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185129