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    <title>1976 (8) TMI 168 - Supreme Court</title>
    <link>https://www.taxtmi.com/caselaws?id=198298</link>
    <description>Possession under a power of attorney was not converted into tenancy or protected possession under section 53-A of the Transfer of Property Act, 1882. The tenancy plea failed because earlier revenue and High Court findings had already rejected it, so civil court jurisdiction was not ousted on that basis. Section 53-A was unavailable because there was no written sale contract with ascertainable terms, and the appellant&#039;s possession continued under the power of attorney with annual payments rather than in part performance of a sale. The power of attorney was held to be operative, not a sham. Claims to irrevocable licence protection, improvement costs, and related monetary relief also failed.</description>
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    <pubDate>Wed, 25 Aug 1976 00:00:00 +0530</pubDate>
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      <title>1976 (8) TMI 168 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=198298</link>
      <description>Possession under a power of attorney was not converted into tenancy or protected possession under section 53-A of the Transfer of Property Act, 1882. The tenancy plea failed because earlier revenue and High Court findings had already rejected it, so civil court jurisdiction was not ousted on that basis. Section 53-A was unavailable because there was no written sale contract with ascertainable terms, and the appellant&#039;s possession continued under the power of attorney with annual payments rather than in part performance of a sale. The power of attorney was held to be operative, not a sham. Claims to irrevocable licence protection, improvement costs, and related monetary relief also failed.</description>
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      <pubDate>Wed, 25 Aug 1976 00:00:00 +0530</pubDate>
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