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    <title>2019 (5) TMI 2041 - Supreme Court</title>
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    <description>A lease term cannot be enlarged by implication where the deed, read as a whole, shows that the parties deliberately used different language: because clause (xii) omitted the words &quot;per annum&quot; while clause (xv) used them, interest on arrears of rent under clause (xii) could not be demanded on an annual basis. The court applied expressio unius est exclusio alterius and rejected any added contractual wording to justify a higher demand. The demand was nevertheless recoverable as a public demand under the Bihar and Orissa Public Demands Recovery Act, 1914, because the lease contemplated recovery through that mechanism and the statutory definition covered arrears and interest chargeable thereon.</description>
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    <pubDate>Thu, 09 May 2019 00:00:00 +0530</pubDate>
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      <title>2019 (5) TMI 2041 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=464737</link>
      <description>A lease term cannot be enlarged by implication where the deed, read as a whole, shows that the parties deliberately used different language: because clause (xii) omitted the words &quot;per annum&quot; while clause (xv) used them, interest on arrears of rent under clause (xii) could not be demanded on an annual basis. The court applied expressio unius est exclusio alterius and rejected any added contractual wording to justify a higher demand. The demand was nevertheless recoverable as a public demand under the Bihar and Orissa Public Demands Recovery Act, 1914, because the lease contemplated recovery through that mechanism and the statutory definition covered arrears and interest chargeable thereon.</description>
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      <pubDate>Thu, 09 May 2019 00:00:00 +0530</pubDate>
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