https://www.taxtmi.com/caselaws?id=286864 The exemption for a non-agriculturist's main residential house under section 60(1)(ccc) of the Code of Civil Procedure applies only to the portion actually occupied by the judgment-debtor at the time of attachment. A part voluntarily let out to tenants is not treated as occupied by the debtor and remains attachable, and the same principle applies to an attached building let out to a tenant. The majority further held that compulsory letting under requisition or rehabilitation orders does not change the position, because the decisive test is actual occupation, not the source of the tenancy. A separate opinion agreed on voluntary letting but would preserve the exemption where the letting is imposed by a competent authority. en-us Wed, 15 Dec 1965 00:00:00 +0530 Wed, 18 Mar 2020 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=286864 The exemption for a non-agriculturist's main residential house under section 60(1)(ccc) of the Code of Civil Procedure applies only to the portion actually occupied by the judgment-debtor at the time of attachment. A part voluntarily let out to tenants is not treated as occupied by the debtor and remains attachable, and the same principle applies to an attached building let out to a tenant. The majority further held that compulsory letting under requisition or rehabilitation orders does not change the position, because the decisive test is actual occupation, not the source of the tenancy. A separate opinion agreed on voluntary letting but would preserve the exemption where the letting is imposed by a competent authority. Case-Laws Indian Laws Wed, 15 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=286864