https://www.taxtmi.com/caselaws?id=277439 A lease of a coffee garden was treated as creating the relationship of lessor and lessee, and the amount claimed was characterised as rent. On the facts, the lease was regarded as relating to the coffee plants rather than to land alone, and the whole of the plants in the demised portion had been destroyed before the lessee abandoned the garden. In that setting, the lease was held not to be an agricultural lease within Section 117 of the Transfer of Property Act, and the objection based on Section 108 did not assist the appellant. The appeal therefore failed and the decree was affirmed. en-us Tue, 08 Aug 1893 00:00:00 +0521 Tue, 04 Dec 2018 12:15:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=277439 A lease of a coffee garden was treated as creating the relationship of lessor and lessee, and the amount claimed was characterised as rent. On the facts, the lease was regarded as relating to the coffee plants rather than to land alone, and the whole of the plants in the demised portion had been destroyed before the lessee abandoned the garden. In that setting, the lease was held not to be an agricultural lease within Section 117 of the Transfer of Property Act, and the objection based on Section 108 did not assist the appellant. The appeal therefore failed and the decree was affirmed. Case-Laws Indian Laws Tue, 08 Aug 1893 00:00:00 +0521 https://www.taxtmi.com/caselaws?id=277439