https://www.taxtmi.com/caselaws?id=459127 An unregistered lease deed for a term exceeding one year could not be used to prove the main terms of the tenancy or the alleged manufacturing purpose, because Section 107 of the Transfer of Property Act requires such leases to be by registered instrument and Sections 17 and 49 of the Registration Act bar reliance on an unregistered document for that core issue. The collateral-purpose exception did not apply where the disputed purpose formed the decisive term of the lease. The party asserting manufacturing use also failed to discharge the burden of proof. In the absence of reliable evidence of manufacturing occupation, the tenancy was treated as a month-to-month tenancy under Section 106 of the Transfer of Property Act, with no entitlement to six months' notice. en-us Mon, 25 Sep 2023 00:00:00 +0530 Mon, 02 Dec 2024 19:08:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=459127 An unregistered lease deed for a term exceeding one year could not be used to prove the main terms of the tenancy or the alleged manufacturing purpose, because Section 107 of the Transfer of Property Act requires such leases to be by registered instrument and Sections 17 and 49 of the Registration Act bar reliance on an unregistered document for that core issue. The collateral-purpose exception did not apply where the disputed purpose formed the decisive term of the lease. The party asserting manufacturing use also failed to discharge the burden of proof. In the absence of reliable evidence of manufacturing occupation, the tenancy was treated as a month-to-month tenancy under Section 106 of the Transfer of Property Act, with no entitlement to six months' notice. Case-Laws Indian Laws Mon, 25 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=459127