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    <title>2002 (7) TMI 17 - MADRAS High Court</title>
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    <description>An order under Chapter XX-C of the Income-tax Act, 1961 does not by itself terminate a tenant&#039;s rights or justify a direction to hand over possession. The governing eviction law depends on the status of the property after vesting: once the property vests in the Union of India, the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 may apply to eviction proceedings. However, statutory purchase proceedings under section 269UD do not automatically displace tenancy, and the effect on possession must be determined by the terms of the agreement to sell. Where the agreement contemplated continued receipt of rent after notice and did not require vacant possession, eviction cannot rest solely on the Chapter XX-C order.</description>
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    <pubDate>Thu, 11 Jul 2002 00:00:00 +0530</pubDate>
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      <title>2002 (7) TMI 17 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=11762</link>
      <description>An order under Chapter XX-C of the Income-tax Act, 1961 does not by itself terminate a tenant&#039;s rights or justify a direction to hand over possession. The governing eviction law depends on the status of the property after vesting: once the property vests in the Union of India, the Public Premises (Eviction of Unauthorised Occupants) Act, 1971 may apply to eviction proceedings. However, statutory purchase proceedings under section 269UD do not automatically displace tenancy, and the effect on possession must be determined by the terms of the agreement to sell. Where the agreement contemplated continued receipt of rent after notice and did not require vacant possession, eviction cannot rest solely on the Chapter XX-C order.</description>
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      <pubDate>Thu, 11 Jul 2002 00:00:00 +0530</pubDate>
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