https://www.taxtmi.com/caselaws?id=188411 A penal provision using the phrase "relinquishment of tenancy" under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 must be strictly construed. The distinction between assignment or transfer of tenancy and a legal surrender or relinquishment to the landlord is material. On the facts described, handing over possession and executing the document indicated an assignment-type arrangement, not a surrender of tenancy rights. As section 19(1) was not satisfied, conviction under section 19(2) could not be sustained and was set aside in favour of the tenant. en-us Fri, 01 Feb 1952 00:00:00 +0530 Wed, 30 Nov 2016 12:07:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188411 A penal provision using the phrase "relinquishment of tenancy" under the Bombay Rents, Hotel and Lodging House Rates Control Act, 1947 must be strictly construed. The distinction between assignment or transfer of tenancy and a legal surrender or relinquishment to the landlord is material. On the facts described, handing over possession and executing the document indicated an assignment-type arrangement, not a surrender of tenancy rights. As section 19(1) was not satisfied, conviction under section 19(2) could not be sustained and was set aside in favour of the tenant. Case-Laws Indian Laws Fri, 01 Feb 1952 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188411