https://www.taxtmi.com/caselaws?id=286863 For a commercial building, occupation under Section 11(4)(v) of the Rent Control Act means occupation through conduct of business, and cessation must continue up to the filing date of the petition. The court adopted a realistic assessment of the total evidence, including circumstantial material such as a property tax assessment register and a commission report showing the premises locked and unattended, to infer non-occupation. Once cessation is established, the tenant must satisfactorily explain the reason, as that matter lies especially within the tenant's knowledge. The tenant's failure to produce dependable evidence of business activity justified an adverse inference, and the eviction order was restored. en-us Sat, 04 Oct 2003 00:00:00 +0530 Wed, 18 Mar 2020 18:14:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286863 For a commercial building, occupation under Section 11(4)(v) of the Rent Control Act means occupation through conduct of business, and cessation must continue up to the filing date of the petition. The court adopted a realistic assessment of the total evidence, including circumstantial material such as a property tax assessment register and a commission report showing the premises locked and unattended, to infer non-occupation. Once cessation is established, the tenant must satisfactorily explain the reason, as that matter lies especially within the tenant's knowledge. The tenant's failure to produce dependable evidence of business activity justified an adverse inference, and the eviction order was restored. Case-Laws Indian Laws Sat, 04 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286863