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    <title>1994 (1) TMI 314 - KERALA HIGH COURT</title>
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    <description>Where the statute uses the composite phrase &quot;trade or business&quot;, &quot;business&quot; takes its meaning from &quot;trade&quot; and is confined to commercial activity, not a profession based on specialised skill and ethical service. Applying that construction, a doctor running a nursing home was held not to be carrying on trade or business for the Second Proviso to Section 11(3) of the Kerala Buildings (Lease and Rent Control) Act, 1965. The tenant therefore did not fall within the protected category and could not claim the proviso&#039;s protection from eviction; the eviction order was sustained.</description>
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    <pubDate>Tue, 25 Jan 1994 00:00:00 +0530</pubDate>
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      <title>1994 (1) TMI 314 - KERALA HIGH COURT</title>
      <link>https://www.taxtmi.com/caselaws?id=307428</link>
      <description>Where the statute uses the composite phrase &quot;trade or business&quot;, &quot;business&quot; takes its meaning from &quot;trade&quot; and is confined to commercial activity, not a profession based on specialised skill and ethical service. Applying that construction, a doctor running a nursing home was held not to be carrying on trade or business for the Second Proviso to Section 11(3) of the Kerala Buildings (Lease and Rent Control) Act, 1965. The tenant therefore did not fall within the protected category and could not claim the proviso&#039;s protection from eviction; the eviction order was sustained.</description>
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      <pubDate>Tue, 25 Jan 1994 00:00:00 +0530</pubDate>
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